2004 (12) TMI 412

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..... This is Revenue s appeal against an order passed by the Commissioner of Customs (Appeals). The notice of hearing issued to the respondents has returned undelivered. After examining the records and hearing ld. SDR we think the appeal can be disposed of without hearing the respondents. 2. The respondents had imported certain goods viz. Body Foam and Facial Scrub and Wash without import Licen .....

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..... tion of the goods ordered by the lower authorities and they came forward to clear the goods against Special Import Licence. This circumstance was noted by ld. Commissioner (Appeals) and he reduced the redemption fine and vacated the penalty. We do not find any reason to interfere with this decision of the Commissioner (Appeals). It appears that, when the assessee voluntarily came forward to clear .....

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