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TMI Blog2017 (11) TMI 362X X X X Extracts X X X X X X X X Extracts X X X X ..... Court in the present petition Annexure-A dated 26.02.2016 passed by the Additional Commissioner, ACC, Bengaluru, is appealable before the Higher Authority Commissioner (Appeals) under the provisions of Section 128 of the Customs Act, 1962. 2. In the present petition, the petitioner- M/s.Induslnd Bank Limited (for short 'the Bank') was mainly aggrieved by the imposition of Redemption F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld liable for confiscation and in lieu of confiscation impose redemption fine of Rs. 1,00,00,000/- (Rupees one crore) under the provisions of Section 125 of the Customs Act, 1962; IV) I Impose a penalty equal to the sum of duty and interest as demanded at Sl.Nos I) and II) above, under Section 114A of the Customs Act, 1962. However, if the said duty and interest are paid within 30 (thirty) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted to file an appeal even now i.e., within the period of 30 days from today. If such an appeal is filed by the petitioner-Bank within a period of 30 days from today, the same shall be entertained by the Appellate Authority-Commissioner (Appeals) without raising any objection on the question of limitation, but however the petitioner-Bank will satisfy and comply with the other conditions for mai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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