TMI Blog2020 (6) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... ption fine imposed for direction of re-export of goods. In para 5 of the said order, the Tribunal relied upon the decision of the jurisdictional High Court in SANKAR PANDI VERSUS UNION OF INDIA [ 2001 (12) TMI 83 - MADRAS HIGH COURT] , which was upheld by the Supreme Court in UNION OF INDIA VERSUS SANKAR PANDI [ 2010 (3) TMI 1247 - SC ORDER] - Thus, the redemption fine imposed for re-export of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... conform to the said Act directed for re-export of the goods on payment of redemption fine of ₹ 5,00,000/-. Penalty of ₹ 5,00,000/- under section 112(a) of Customs Act, 1962 was also imposed. Aggrieved by such order, the appellants filed appeal before Commissioner (Appeals), who reduced the redemption fine to ₹ 3,00,000/- and penalty to ₹ 2,00,000/-. The appellants are thus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the department. She supported the contentions in the impugned order. It is stressed by her that since the goods are in the nature of food items, the redemption fine and penalty imposed are just and proper. 4. The issue is with regard to redemption fine and penalty imposed. The Tribunal in the case of M/s. Arihant Groups vide Final Order No.41058/2019, dated 16.09.2019 had considered the ve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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