2017 (11) TMI 306

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..... Revenue against the impugned order dated 23.10.2009 passed by the Commissioner Customs whereby the Commissioner has imposed a redemption of fine of Rs. 9,00,000/- and also imposed a penalty of Rs. 2,00,000/- on the Importer M/s. Atul Automation (P) Ltd. under section 112 (a) of the Customs Act, 1962.  2.    Briefly the facts of the case are that M/s. Atul Automation (P) Ltd. .....

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..... or confiscation for violation of policy conditions.  Thereafter, after following the due process of law, Commissioner of Customs vide Order-In-Original dated 23.10.2009 adjudicated the matter and confiscated the goods under section 111 (d) of the Customs Act, 1962 read with section 3(3) of Foreign Trade (D & R)  Act, 1992 and allowed the Importer to redeem the goods on payment of Rs. 9,0 .....

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..... gned order and submitted that the learned Commissioner has imposed the fine and the penalty after considering various Appellate Orders reducing the fine and the penalty to 10% and 5%.  The Commissioner while imposing the fine and penalty, has also taken notice of the order No. 2008 (226) ELT 486 (Madras) of the Hon'ble High Court of Madras dated 31.01.2008 and the judgment of the Hon'ble High .....

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