2010 (12) TMI 447

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..... yres imported by them are not pneumatic tyres - Hence no ground has been made to set aside the levy of CVD - The fine amount is also very reasonable (i.e Rs.5000/-)having regard to the value of the goods - Thus , do not find any reason to interfere with the impugned order which is accordingly upheld - C/79/2003-MAS - 1879/2009 - Dated:- 2-12-2009 - Ms. Jyoti Balasundaram, Dr. Chittaranjan Satap .....

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..... - as against the declared value; the differential value was Rs. 18,252/-; differential duty payable was Rs. 12,244/-. The Joint Commissioner confiscated the goods with an option to redeem them on payment of a fine of Rs. 27,000/- and imposed penalty of amount equal to the differential duty demand. Commissioner (Appeals) set aside the penalty and reduced the redemption fine to Rs. 5,000/- and uphel .....

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