2019 (11) TMI 190

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..... he view that the redemption fine and penalty imposed on the appellant can be reduced in the interest of justice. The impugned order is modified to the extent of reducing the redemption fine from ₹ 2,00,000/- to ₹ 50,000/- and the quantum of penalty from ₹ 50,000/- to ₹ 20,000/-, which should be deposited by the appellant - Appeal disposed off. - Customs Appeal No. 8522 .....

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..... chemical examination. The Deputy Chief Chemist had furnished the report, confirming that the sample contained copper of 46.2%, zinc of 41.1% and nickel of 11.09%. As the imported goods predominantly contained copper, the same were classified under CTH 74040029 and accordingly, the value was determined at ₹ 24,15,654/-. The matter was adjudicated against the appellant vide order dated 31.01.2 .....

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..... f differential duty confirmed by the department, we are of the view that the redemption fine and penalty imposed on the appellant can be reduced in the interest of justice. Accordingly, the impugned order is modified to the extent of reducing the redemption fine from ₹ 2,00,000/- to ₹ 50,000/- and the quantum of penalty from ₹ 50,000/- to ₹ 20,000/-, which should be deposit .....

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