9911796707
TMI Blog2000 (3) TMI 1027X X X X Extracts X X X X X X X X Extracts X X X X ..... dent. [Order per : G.R. Sharma, Member (T)]. Shri R.D. Negi, ld. DR submits that in all these six appeals only one issue is for determination and that is the issue of demand of duty on goods confiscated but allowed to be redeemed on payment of redemption fine without collecting the duty. 2. The facts of the case in brief are that the respondents imported cars under Carnet-de-passage sc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yment of duty is the requirement of law and goods cannot be redeemed only on payment of fine and penalty at the time of redemption fine of the goods. Collection of duty is an essential requirement of Section 125. He submits that since duty has not been collected and since the token redemption fine has been imposed by the adjudicating authority, the order was wrong and illegal. He, therefore, prays ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority. In the circumstances we hold that the impugned order has legal infirmity to that extent the impugned order is set aside and the appeal of the Revenue is allowed on this point. 5. Revenue has also contested that the redemption fine is too low. We find from the records placed before us that the Department has not substantiated their claim by any evidence that the margin of profit was no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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