2018 (4) TMI 1196

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t of the garments happened only because of the wrong advice given by the customs broker - the redemption fine and penalty is to be reduced - appeal allowed in part. - Appeal No. C/433/2010 - FINAL ORDER No. 40408/2018 - Dated:- 9-2-2018 - Ms. Sulekha Beevi C.S. Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) Shri R Balagopal, Consultant, For the Appellant Shri R.Su .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... back. Show Cause Notice was issued raising the above allegations and also for imposing redemption fine and penalties. After due process of law, the Original Authority confirmed the proposals in SCN and confiscated the goods imposing redemption fine and penalties. On appeal, the Commissioner (Appeals) reduced the redemption fine to ₹ 2,50,000 and imposed penalty of ₹ 1,50,000/- under s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dings in the Impugned Order. 5. Heard both sides. The appellant has requested for setting aside the redemption fine and the penalty imposed. On perusal of records, we do not find any grounds to set aside the redemption fine and penalty entirely. However, taking note of the submissions made by the Ld. counsel that misdeclaration of value as well as the weight of the garments happened only becaus .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X