2019 (12) TMI 1493

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..... the matter was called, none appeared on behalf of the respondents. However, we observe that the present issue involved in this appeal, lies in a narrow compass. Accordingly, the appeal is taken up for final hearing today itself with the consent of learned Authorized Representative for the Revenue. 2. The respondent imported old and used worn clothing and one bill of entry was filed covering the o .....

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..... d the redemption fine and penalty imposed to 10% and 5% respectively. Revenue has challenged this order by filing the present appeal with the prayer that the order of the learned Commissioner(Appeals) reducing redemption fine and personal penalty, merits review. 4. Shri S.S. Chattopadhyay, learned Authorized Representative appeared on behalf of the Revenue. He submitted that the redemption fine a .....

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..... ed Commissioner(Appeals) has ordered reduction of redemption fine and personal penalty on the basis of ratio laid down by the Tribunal in the case of Omex International Vs. Commissioner of Customs, New Delhi reported in 2015 (328) ELT 579 (Tri.-Del.). The Tribunal 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 im .....

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