TMI Blog2020 (5) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... as violated the condition of the Notification No.97/2004 and consequently has imposed redemption fine of ₹ 50,000/- and penalty of ₹ 5000/- on the appellant under Section 112(a) of the Customs Act, 1962. Thus, there are no infirmity in the imposition of redemption fine and penalty in the facts and circumstances of the case since the appellant has not complied with the conditions of the notification No.97/2004 dt. 17/09/2004 - appeal dismissed - decided against appellant. - Customs Appeal No. 566 of 2009 - Final Order No. 20260/2020 - Dated:- 26-2-2020 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER AND HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER Shri Manoj Pillai, Advocate For the Appellant Shri Madhup Sharan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmitted that the impugned order imposing redemption fine of ₹ 50,000/- and penalty of ₹ 5000/- on the appellant is not sustainable in law as the same has not been passed without properly appreciating the facts and the law. He further submitted that the appellant had taken 3 EPCG licences viz. i. 5330000969 dt. 30/03/2009; ii. 5330000969 dt. 30/03/2009 iii. 5330001057 dt. 23/08/2007 for import of hotel equipments at concessional rate of duty. He further submitted that the imported goods were not installed in the hotel within 6 months and no application for extension of time was submitted to the Customs as required under Notification No.97/2004 dt. 17/09/2004. The condition of the notification was that if the goods are not inst ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... perusal of the material on record, we find that admittedly, in the present case, the appellant has violated the conditions of the notification no.97/2004 dt. 17/09/2004. Further we find that the imported goods were not installed within 6 months and no application for extension of time was submitted to the Customs as per the condition of the notification. Further we find that the Commissioner(Appeals) after considering all the submissions of the appellant has come to the conclusion that the appellant has violated the condition of the Notification No.97/2004 and consequently has imposed redemption fine of ₹ 50,000/- and penalty of ₹ 5000/- on the appellant under Section 112(a) of the Customs Act, 1962. We do not find any infirmity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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