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TMI Blog2020 (1) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... here is no challenge to the order of confiscation, but Revenue is challenging the quantum of redemption fine and penalty, which stand reduced by the learned Commissioner(Appeals). The learned Commissioner(Appeals) has ordered reduction of redemption fine and personal penalty on the basis of ratio laid down by the Tribunal in the case of Omex International Vs. Commissioner of Customs, New Delhi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri S. Guha, Authorised Representative for the Appellant (s) None for the Respondent (s) ORDER P.K. CHOUDHARY : The Miscellaneous Application has been filed by the Applicant/Appellant for condonation of delay in filing the appeal before the Tribunal. 2. In view of the reasons as mentioned in the application ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscation of the imported goods for violation of Import Trade Control restrictions and the goods were confiscated under Section 111(d) of the Customs Act, 1962. He also imposed redemption fine under Section 125 of the Act @ 25-27% and personal penalty under section 112 (a) of the Act, varying from 15-15.2%. 5. The order passed by the original adjudicating authority was challenged ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption fine and penalty will act as a deterrent for such imports by such unscrupulous persons. 7. After hearing the learned Authorized Representative for the Revenue and on perusal of record, we find that the enhancement of value has been ordered by the First Appellate Authority on the basis of concurrence given by the importer for such enhancement. There is no challenge to the ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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