2008 (1) TMI 663

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..... espondent. [Order per : Jyoti Balasundaram, Vice-President]. In this case, the adjudicating authority has confiscated second hand capital goods consisting of one complete calendaring line for PVC packaging film imported by M/s. Abus Plast Ltd. under Bills of Entry No. 430/138, 6/145, 9/95 and 263/95, confirmed the Customs duty demand against the importer and imposed penalties on the impo .....

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..... ine in lieu of confiscation of the goods purchased, is required to be accepted. However, since the value of the goods sought to be redeemed by the appellants is not available on record, the quantum of redemption fine is to be determined by the adjudicating authority to whom the case is remanded. He shall pass fresh orders on the amount of fine to be paid by the appellants, after extending a reason .....

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