2010 (1) TMI 552

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..... e in the instant case as the goods had been allowed clearance unconditionally – Held that: - order of confiscation and fine is set aside.
Shri P. Karthikeyan, Member (T) REPRESENTED BY: Smt. Vijayn Prakash, Advocate, for the Appellant. Ms. Sudha Koka, SDR, for the Respondent. [Order]. - M/s. Amar Industries, the appellant herein had imported used machinery and cleared the same against Bill o .....

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..... nt. Vide the impugned order, the Commissioner (Appeals) upheld the order of the original authority. 2. In the appeal before the Tribunal and during hearing, the appellants have submitted that since the impugned goods had been released uncondition ally on payment of duty assessed, the lower authority erred in confiscating the goods and ordering redemption fine. It is submitted that in the judgment .....

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..... ation. He submits that the impugned order deserves to be sustained. 4. I have carefully considered the case records and the rival submissions. There is no dispute that the value of the goods involved had been mis-declared by the assessee. They paid most of the short paid amount during investigation. As the assessee had mis-declared the value of the goods and rendered the goods liable for confisca .....

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