2013 (10) TMI 730

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..... ng with the Revenue, which are sufficient to cover the penalties imposed upon the appellants. Learned advocate also undertakes not to redeem the goods during pendency of the appeals and prays for fixing the appeal itself for final disposal as a live consignment is involved. Inasmuch as the goods are with the Revenue, we dispense with the condition of pre-deposit of duty and penalties and allow all .....

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..... de its impugned order has changed the classification of woven polyester ladies stole from the declared classification under 61171090 to 62149060 which attracts higher rate of duty. He also confiscated the goods with an option to the appellant to redeem the same on payment of redemption fine to Rs.17.50 lakhs. 3. Learned advocate appearing for the appellant submits that the goods are still with t .....

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