2017 (3) TMI 282

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..... Ravindran This appeal is preferred by Revenue against order-in-original No. 104/2005/CAC/CC/PK dated 31.10.2005. 2. Heard both sides and perused the records. 3. The appeal of the Revenue is only on the ground that the adjudicating authority has not imposed any redemption fine on the goods which are confiscated and that the value of the imported goods is not enhanced by 15%, though the adjudica .....

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..... 4/2005/CAC/CC/PK dated 31.10.2005. This appeal was filed on 22.11.2006. During the relevant period, it was mandatory for the department to seek permission from the Committee on Disputes to file an appeal before the higher judicial forum. We find that in the said minutes of the COD meeting held on 21.8.2007, the COD heard the departmental representative represented by Shri Rajeev Tandon, Commission .....

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