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TMI Blog2005 (11) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... espondent. [Order per : Chittaranjan Satapathy, Member (T)]. None appeared for the appellants despite notice. There is also no request for adjournment. We have heard Shri R.B. Pardeshi, learned DR for the Department and perused the case records including the appeal papers. As regards the duty demanded against the appellants, the issue was referred to a five member Bench of the Tribunal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... herein have not been complied with. We note that the larger Bench has also considered the claim of the appellants that they are not required to pay the customs duty as they do not want to redeem the confiscated machinery and has decided against the appellants that the duty is payable. 3. We also note that under Section 13 of the Customs Act, 1962 there is a provision for waiving of duty on goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Customs Act, 1962, we are of the view that the appellants are liable to pay the duty on the imported goods as determined in the impugned order. 4. As regards the quantum of redemption fine and penalty, we find that the adjudicating Commissioner has already taken a very lenient view in determining both the amounts and the same do not call for any further reduction. 5. As such, the appeal is d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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