2017 (10) TMI 367

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..... ine and penalty under sections 125 and 114 of the Customs Act is definitely justified - the interests of justice would be met adequately by reducing the redemption fine imposed u/s 125 to ₹ 3,50,000/- and penalty imposed u/s 114 to ₹ 1,50,000/- - appeal allowed in part. - C/97/2009 - Final Order No. 41525/2017 - Dated:- 7-8-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri M .....

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..... et aside the absolute confiscation of the diamonds and remanded the matter for fresh decision. In denovo adjudication, vide the impugned order dated 31.12.2008, the adjudicating authority allowed redemption of the diamonds on payment of redemption fine of ₹ 8,50,000/- under section 125 ibid and imposed a penalty of ₹ 3,50,000/- under section 114 ibid. Hence, appellants are once again b .....

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..... f. 3. On the other hand, learned AR Shri B. Balamurugan supports the adjudication. 4. Heard both sides and gone through the records. 5. From the facts of record, smuggling of the diamonds has not been controverted. Contumacious conduct is definitely been proved in respect of the appellant. Without doubt, imposition of redemption fine and penalty under sections 125 and 114 of the Cus .....

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