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2017 (9) TMI 1572

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..... oftel Associates Pvt. Ltd., the appellant herein is in appeal against the impugned order wherein the ld. Commissioner of Customs(Appeals) had reduced the redemption fine and penalty. 2. Briefly stated the facts of the case are that the appellant vide two bills of entries NO.335375 and 335376, both dated 09.04.2007, for clearance of two consignments said to contain aluminium scrap Tense/Taint/Tabo .....

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..... d without any valid license and therefore, confiscation of the goods is justified. The ld.Counsel on behalf of the appellants submits that Redemption Fine and imposition penalty are not justified. It is also submitted that both the authorities below have passed the order without going into the general rules of interpretation. I find that in the examination report, it is reported that the goods are .....

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..... s. 85,000/-(Rupees Eighty Five Thousand only) and penalty is reduced to Rs. 25,000/-(Rupees Twenty Five Thousand only) and Rs. 30,000/-(Rupees Thirty Thousand only) for Bills of Entry No.335375 and 335376 both dated 09.04.2007 respectively. 7. The appeal filed by the appellant is disposed of in the above terms. (Pronounced in the open court on 14.02.2017)
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