2000 (5) TMI 893

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... : Archana Wadhwa, Member (J)].-  Shri O.P. Chowdhury, learned Advocate appearing for the appellants prays for reduction in redemption fine and quantum of personal penalty which is to the tune of Rs. 1.0 lac and Rs. 5,000/-. He submits that there is a finding by the Commissioner (Appeals) that the metal frame goggles were sent by the supplier in lieu of plastic frame goggles by mistake and a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... gards the mens rea on the part of the appellants, we hold that though the goods in question were technically liable to confiscation, high redemption fine was not warranted. Accordingly we reduce the same to Rs. 50,000/- (Rupees fifty thousand only). As a nominal penalty has been imposed, we do not think if fit to interfere with the quantum of the same. Appeal is disposed of in the above terms.
.....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X