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TMI Blog2015 (9) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... ally imposed redemption fine and penalty, which, on appeal, was subsequently reduced by Commissioner (Appeals) and on further appeal by assessee, Tribunal set aside order of Commissioner (Appeals) – Therefore, very clear from records that monetary limit having been fixed at ₹ 2 lakhs, even as per order of Commissioner (Appeals), redemption fine and penalty being less than ₹ 2 lakhs, ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the procedure contemplated as per Annexure I to Appendix 8 and Appendix 28 of Handbook under the EXIM Policy by the importer? 2. The first respondent/assessee imported a consignment of re-rollable scrap through the Chennai Customs. According to the public notice issued by the Commissioner of Customs, Chennai, the importer has to file pre-shipment certificate along with the Bill of Entry while ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igh Court in Commissioner of Customs v. Senor Metals Pvt. Ltd. [2009 (236) E.L.T. 445], set aside the redemption fine and penalty and allowed the appeal filed by the assessee, against which the appellant/Department has preferred the present appeal. 4. Learned counsel appearing for the first respondent/assessee raised a preliminary objection as to the maintainability of the case of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tain this appeal in view of the preliminary objection made by the learned counsel for the respondent that the monetary limit to prefer an appeal is pegged at ₹ 2,00,000/- by the Board Circular DOF. No. 390/170/92-JC, dated 13-1-1993. 7. It is seen from the record that the assessing officer initially imposed ₹ 1,25,000/- as redemption fine and ₹ 1,00,000/- as penalty, which, on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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