2016 (6) TMI 225

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..... 54029/2015
Customs
Mr. S.K. Mohanty, Member (Judicial) Mr. V.S. Negi (Advocate) for the Appellant Mr. G. R. Singh (DR) for the Respondent   ORDER The appellants have filed these appeals against the impugned orders dated 24.03.2014, 26.03.2014 and 31.03.2014 passed by the Commissioner of Customs (Appeals), New Delhi.  In the impugned order dated 26.03.2014 and 31.03.2014, .....

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..... iscated, with the option to the importer to redeem the same on payment of redemption fine.  Besides, penalties were imposed on the appellants by the adjudicating authority in terms of Section 112(a) of the Act.  In appeal, the Ld. Commissioner (Appeals) has confirmed imposition of redemption fine and penalty, but reduced the quantum, excepting in the order dated 24.03.2014.  Confirm .....

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..... dings recorded in the impugned order and relied on the decision of this Tribunal in the case of Arun Kumar vs CCE New Delhi (Final Order No. A/54657/2014-SMB dated 09.12.2014) to justify his stand that imposition of redemption fine and penalty are justified in the facts and in the circumstances of the case. 5.  I have heard the Ld. Counsel for both the sides and perused the records. 6.  .....

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..... n Kumar (supra) has not considered the Division Bench order of Tribunal in Sandhya Jeweler.  Since the decision of Tribunal in the case of Arun Kumar was by a single member bench and the decision of Division Bench has not been relied on therein, in my considered view, such decision is per incurium and cannot be relied on for deciding the issue in hand. 8.  Therefore, following the judgm .....

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