2015 (12) TMI 860

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..... rya, Technical Member For the Petitioner : Shri Mohd. Yousaf, Addl. Commissioner(AR), Shri Pakshi Rajan, Asst. Commissioner(AR) For the Respondent : None ORDER Per : ARCHANA WADHWA Both the appeals filed by the Revenue against the orders of the Commissioner are being disposed of by a common order as the issue involved is identical. 2. We have heard learned ARs appearing for the Revenue. Nob .....

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..... neither confiscated the goods with an option for redemption fine nor imposed any penalty. 5. Revenue is aggrieved with such non-imposition of redemption fine and penalty and has accordingly filed the appeals. 6. We find that there is no contravention by the respondents inasmuch as claiming of an exemption notification at the time of import of the goods cannot be held to be with any mala fides. .....

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