2017 (9) TMI 1572

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tion fine - penalty - Held that: - It is seen that the lower authority had considered the submissions of the appellant and had given the finding in detail - the redemption fine and penalty is reduced - appeal allowed - decided partly in favor of appellant. - C/182/08 - FO/A/75106/2017 - Dated:- 14-2-2017 - Shri P.K. Choudhary, Member(Judicial) Shri S.C. Ratho Shri B. Singh, Consultants f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Fine of ₹ 1,65,000/- and ₹ 1,75,000/- along with penalty of ₹ 65,000/- and ₹ 70,000/- respectively. By the impugned order, the Commissioner(Appeals) held that the goods are correctly classified under CTH 76020090 and reduced the Redemption Fine to ₹ 1,25,000/- and ₹ 1,30,000/- and penalty to ₹ 50,000/- and ₹ 60,000/- respectively. 3. Heard both si .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Authority has passed the order without observing the principles of natural justice. It is seen that the lower authority had considered the submissions of the appellant and had given the finding in detail and as the case is an old one, the submissions of the appellant has no force. However, taking into account, the facts and circumstances of the case, I find that the amount of Redemption Fine and .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X