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TMI Blog2019 (12) TMI 1493X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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). Redemption fine - Personal Penalty - HELD THAT:- Tribunal in the case of M/S. OMEX INTERNATIONAL VERSUS COMMISSIONER OF CUSTOMS, NEW DELHI [ 2015 (4) TMI 112 - CESTAT NEW DELHI (LB)] has taken the view that redemption fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsent of learned Authorized Representative for the Revenue. 2. The respondent imported old and used worn clothing and one bill of entry was filed covering the one consignment of the importer. At the time of original assessment, the declared value of the imported goods was enhanced from CIF price of US$ 1.10 per kg. to US $ 1.316 per kg.. The original adjudicating authority ordered confiscation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal penalty, merits review. 4. Shri S.S. Chattopadhyay, learned Authorized Representative appeared 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 garments in violation of ITC Regulations. He also submitted that a high amount of redemption fine and penalty w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 579 (Tri.-Del.). The Tribunal 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. I find no reason to interfere with the findings of the learned Commissioner(Appeals) on the basis of such decision. 7. In the result, the impugned order is upheld and the appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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