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TMI Blog2019 (1) TMI 1289X X X X Extracts X X X X X X X X Extracts X X X X ..... goods upheld but the redemption fine imposed is reduced from ₹ 82,00,000/- (as imposed by the adjudicating authority) to ₹ 40,00,000/- - For various contraventions leading to confiscation of goods appellants have been held liable for penalty under Section 112(a). Ahmedabad Bench has reduced the penalty form ₹ 35,00,000/- (as imposed by the adjudicating authority) to ₹ 25,00,000/- - appeal allowed in part. - APPEAL NO: C/89000/2018 - A/85068/2019 - Dated:- 3-1-2019 - Shri S.K. Mohanty, Member (Judicial) And Shri Sanjiv Srivastava, Member (Technical) Shri B.R. Tripathi, Advocate for appellant Shri Bhushan Kamble, Assistant Commissioner (AR) for respondent ORDER Per: Sanjiv Srivastava T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd Shri B R Tripathi, Learned Advocate for the Appellant and Shri Bhushan Kamble, Learned Assistant Commissioner (Authorized Representative) for the Revenue. 3.2 Learned Counsel at the outset submitted that matter in their own case has been decided by the Ahmedabad Bench of Tribunal vide Order No. A/10003/2019 dated 02.01.2009. By the said order. i. the issue on classification has been held against the appellant and bench decided the classification of the said imported goods under heading 27101290; ii. as goods were held classifiable under heading 27101290, they were held liable for confiscation for violation of restrictions imposed by import export policy; iii. the order confiscating the goods was upheld however the redemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fiscation of goods but reduce the redemption fine imposed from ₹ 82,00,000/- (as imposed by the adjudicating authority) to ₹ 40,00,000/- (Rupees Forty Lakhs only) 4.4 For various contraventions leading to confiscation of goods appellants have been held liable for penalty under Section 112(a). Ahmedabad Bench has reduced the penalty form ₹ 35,00,000/- (as imposed by the adjudicating authority) to ₹ 20,00,000/- in accordance with the said order, we uphold the order of Commissioner imposing penalty under Section 112(a)(i) but reduce the same to ₹ 25,00,000/- (Rupees Twenty Five Lakhs only) 5.1 But for the modifications as stated in para 4.3 and 4.4 supra order of the adjudicating authority is upheld. 5.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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