2016 (11) TMI 1521

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..... ciding the factor of total involved amount being more than ₹ 10 lakh. The Commissioner has given satisfactory reason for imposition of lower redemption fine and lower penalty by accepting the importers’ stand that they had infact ordered for furniture and their Chinese exporter has filled the container along with garments and undergarments by mistake - there are no merits to interfere in .....

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..... aggrieved with the lower fixation of redemption fine and lower fixation of penalties. 3. We find that vide the impugned order, Commissioner adjudicated the dispute in respect of two separate Bills of Entry filed by the assessee by a common order. Though he has passed a common order in respect of two Bills of Entry, we find that amounts involved in respect of each and every Bill of Entry is less .....

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..... osed in respect of both Bills of Entry and then to decide the matter as to whether the same is covered by Litigation Policy or not. We also do not find any merit in the contention of learned DR that it is only total effect of redemption fine and penalties imposed in each case which has to be taken into consideration for the purpose of covering the matter by Litigation Policy. There is nothing to s .....

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