2017 (11) TMI 1884

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..... cuments submitted by the appellants are found to be illicit in nature. The Commissioner (Appeals) observed that the export documents are not matching with the seized records. There is a dispute on the claim of the ownership of the goods and therefore, seizure and confiscation of goods are justified - however, the quantum of the redemption fine and penalty are excessive, and is reduced. Appeal a .....

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..... 14. The goods were released provisionally. The adjudicating authority confiscated the seized goods and imposed redemption fine of ₹ 2,00,000/- and also confiscated the vehicle and imposed redemption fine of ₹ 80,000/- and imposed penalty of ₹ 20,000/- and ₹ 10,000/- respectively on M/s. Govind Exports International and Shri Pawan Kr. Sahu, owner of the vehicle. By the impug .....

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..... ecords. In my considered view, there is a dispute on the claim of the ownership of the goods and therefore, seizure and confiscation of goods are justified. However, I agree with the submission of the Ld. Counsel that the quantum of the redemption fine and penalty are excessive. 5. In view of the above discussion, the redemption fine on goods and vehicle are reduced to ₹ 75,000/- (Rupees .....

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