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TMI Blog2018 (1) TMI 1452X X X X Extracts X X X X X X X X Extracts X X X X ..... e him by the applicant. The applicant has also not provided any evidence to show that she had requested the Commissioner (Appeals) to allow her to re-export the confiscated gold. Therefore, no defect can be attributed to the order of the Commissioner (Appeals) on this account and the Government being only a revisionary authority in this case and not an appellate authority, it does not consider it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed:- 11-1-2018 - Shri R.P. Sharma, Additional Secretary ORDER A Revision Application No. 375/43/B/2015-R.A.CX, dated 7-9-2015 has been filed by Ms. Phornchanok Namaliwan, Noida (hereinafter referred to as the applicant) against the Order-in-Appeal No. CC (A)CUS/ 1145/2015, dated 29-7-2015, issued by the Commissioner of Customs (Appeals), New Delhi, who has upheld the order of the Additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the light of order of the Commissioner (Appeals). But it is noticed from the order of Commissioner (Appeals) that no such request for re-export of the confiscated gold was made before him by the applicant. The applicant has also not provided any evidence to show that she had requested the Commissioner (Appeals) to allow her to re-export the confiscated gold. Therefore, no defect can be attri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner (Appeals) is already very modest and reasonable. Therefore, the Government finds that no further reduction in redemption fine is warranted. However, personal penalty of ₹ 2,00,000/-, which is equivalent to redemption fine in this case, is certainly on the higher side and considering the fact that the applicant is a Foreign national and has lost her husband recently, the Government co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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