TMI Blog2019 (10) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... tio laid down by the Three Member Bench of CESTAT, Delhi in the case of M/S. OMEX INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [ 2015 (4) TMI 112 - CESTAT NEW DELHI (LB)] . The Three Member Bench has taken the view that redemption fine of 10% and penalty of 5% of the value of the imported goods, would be appropriate in case of import violating Exim Policy Provisions - there are no reaso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. In view of the reasons as explained in the Miscellaneous Application, the delay in filing the appeal is condoned. The Miscellaneous Application (COD) is allowed. 3. When the matter was called, none appeared on behalf of the Respondent. However, we observe that the present issue involved in this appeal, lies in a narrow compass. Accordingly, the appeal is taken up for final hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was challenged before the Commissioner (Appeals) by the importer. The First Appellate Authority, by passing the impugned order, upheld the order of confiscation and enhancement of value. However, he reduced the redemption fine and penalty imposed to 10% and 5% respectively. Revenue has challenged this order by filing the present appeals with the prayer that the order of the Ld. Commissioner (Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, but Revenue is challenging the quantum of redemption fine and penalty, which stand reduced by the Ld. Commissioner (Appeals). 8. On perusal of the impugned order, we note that the Ld. Commissioner (Appeals) has ordered reduction of redemption fine and personal penalty on the basis of ratio laid down by the Three Member Bench of CESTAT, Delhi in the case of Omex International ..... X X X X Extracts X X X X X X X X Extracts X X X X
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