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TMI Blog2016 (9) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the import unauthorized and in violation of Sections 3(2) and 3 (3) of the F T(D& R) Act, 1992. The goods become liable to confiscation under section 111(d) of the Customs Act, 1962 - goods becoming liable to confiscation thereby option available to appellant to pay redemption fine in lieu of confiscation - imposition of redemption fine within ambit of law and also reasonable in quantum. Imposition of penalty under section 112(a) of the Act also justified - appeal dismissed - decided against appellant. - C/506/2004 - Final Order No. A/30647/2016 - Dated:- 28-6-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) and Sh. Madhu Mohan Damodhar, Member(Technical) None for the Appellant. Sh. Anish Gupta, Authorised Representative ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lthough notice was issued. A letter requesting for adjournment is filed. The case had come up earlier for hearing before this Bench on 03.06.2016. On this day there was no representation and the case was adjourned today as last chance. The appellant has filed a request for adjournment. Being a very old matter, and as the case was posted as last chance, we were not inclined to adjourn the case. This Bench has been repeatedly directing lawyers and litigants to get ready in all matters prior to the year 2008. In view thereof, we proceeded to dispose the appeal after hearing the department and perusal of records. 3. It is seen from the grounds of appeal that the main contentions of the appellants are as follows: (a) Department is bound t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... can be imposed on the appellant even if there is any default on their part as per the Judgment reported in AIR 1970 SC 253 in the case of Hindustan Steel Limited Vs State of Orissa. 4. The Learned AR Sh. Anish Gupta appearing for the department submitted that the adjudicating authority has gone into all facets of the case and has arrived at the conclusion based on facts, evidence and law, hence the appeal has no merit. 5. We have perused the records carefully. 6. The grievance of the appellant concerns the valuation arrived at by the adjudicating authority, penalty imposed on them and also with regard to the import being held as unauthorized and consequential redemption fine imposed. 7. Coming to the valuation aspect, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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