2011 (10) TMI 54

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..... By way of this appeal the appellant had challenged the imposition of redemption fine and penalty under Customs Act, 1962. 2. The facts of the case are that the appellant filed a Bill of Entry declaring the quantity of goods as 673.70 SQM of marble slabs. The said goods were detained on specific intelligence received by the SIIB(I), JNCH, Sheva. On examination of the cargo, the total quantity of .....

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..... ity and paid duty accordingly. He further submitted that in the facts and circumstances of the case, redemption fine and penalty is not imposable under Section 112(a) of the Customs Act, 1962. He relied on the decision of Commissioner of Customs, Nhava Sheva vs. Marmo Classic - 2003 (156) ELT 14 (Bom.) and Commissioner of Customs (Import) vs. Stoneman Marble Industries - 2011 (264) ELT 3 (S.C.) an .....

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..... adjudicating authority to arrive at the quantum of redemption fine  based on the formula as laid down by Section 125 of the Customs Act, for imposing redemption fine and penalties. The issue of penalty shall be dealt with by the adjudicating authority afresh after giving a reasonable opportunity to the appellant to present their case. Appeal is allowed by way of remand. (Pronounced in open .....

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