2013 (7) TMI 936

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..... P. K. Das (Judicial Member) As the issue involved in this case is in a narrow compass, after disposing the stay application, the appeal is taken up for hearing with the consent of both sides. 2. The appellant is a 100% EOU engaged in the manufacture of Modular Kitchen and Bathroom Vanities. The appellant filed a Bill of Entry No.246365 dt 29.6.06 for clearance of the machinery. They filed a .....

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..... penalty of ₹ 5 lakhs. He also confiscated the goods valued at ₹ 49,78,758/- and imposed redemption fine of ₹ 7 lakhs. The appellant preferred an appeal before Commissioner (Appeals). The Commissioner (Appeals) directed the appellant to predeposit an amount of ₹ 20 lakhs for hearing of appeal under Section 129E of the Customs Act. Subsequently, the Commissioner (Appeals) re .....

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