2017 (1) TMI 465

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..... peal is directed against Order-in-Original No. 36/2006 dated 18.03.2006 passed by the Commissioner of Customs (Import), Nhava Sheva. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is regarding the redemption fine imposed by the adjudicating authority in lieu of confiscation and also the penalties. 4. The appellant herein had imported polish .....

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..... cation under Section 111(d) and (m) of the Customs Act, 1962. 5. On consideration of the submissions made by the learned Counsel, we find that there is no merit in the appeal as adjudicating authority has correctly held that the the assessable value is less than the value limit prescribed under the Policy, Policy provisions have been violated in this case. To that extent, we uphold the impugned o .....

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