2008 (4) TMI 643

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..... Heard both the sides and perused the records. 2. This appeal before the Tribunal is one of imposition of the redemption fine in lieu of confiscation and is related to a case of misdeclaration of the description of the goods exported leading to more claim of drawback. 3. The facts of the case are that the appellants misdeclared the description of the goods exported with intention to avail m .....

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..... the redemption fine by the adjudicating authority in the Order-in-Original dated 29-3-2008, the Department filed an appeal before the Commissioner (Appeals), who, vide Order-in-Appeal dated 27-8-2007, ordered remand for examining the proposition of imposition of the redemption fine. 6. Aggrieved by this Order passed by the Commissioner (Appeals), the appellants have filed this appeal before the .....

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