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TMI Blog2019 (8) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... - case of Revenue is that respondent is a frequent importer of worn and used garments in violation of ITC Regulations - HELD THAT:- The ld.Commissioner (Appeals) has ordered reduction of redemption fine and personal penalty on the basis of ratio laid down by the Three Member Bench of CESTAT, Delhi in the case of Omex International Vs. Commissioner of Customs, New Delhi [ 2015 (4) TMI 112 - CESTAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. However, we observe that the present issue involved in this appeal, lies in a narrow compass. Accordingly, the appeal is taken up for final hearing today itself with the consent of Ld.D.R. for the Revenue. 3. The respondent imported old and used worn clothing and two bills of entry were filed covering the four consignments of the importer. At the time of original assessment, the declared valu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s challenged this order by filing the present appeals with the prayer that the order of the Ld.Commissioner (Appeals) reducing redemption fine and personal penalty, merits review. 5. Heard Shri S. Guha, Ld.D.R. on behalf of the Revenue. He submitted that the redemption fine and personal penalty merit to be increased in view of the fact that the respondent is a frequent importer of worn and used ga ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi in the case of Omex International Vs. Commissioner of Customs, New Delhi reported in 2015 (328) ELT 579 (Tri.-Del.). The Three Member Bench has taken the view that redemption fine of 10% and penalty of 5% of the value of the imported goods, would be appropriate in case of import violating Exim Policy Provisions. We find no reason to interfere with the findings of the ld.Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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