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TMI Blog2023 (2) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... rence given by the importer for such enhancement. There is no challenge to the order of confiscation, but Revenue is challenging the quantum of redemption fine and penalty, which stands reduced by the Ld. Commissioner(Appeals). The Ld.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 M/S. OMEX INTER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , I observe that the issue involved in these Appeals, lies in a narrow compass. Accordingly, the Appeals are taken up for final hearing today itself with the consent of Ld. Authorized Representative for the Revenue. 2. The Respondent imported old and used worn clothing and two bills of entry were filed covering the two consignments of the importer. At the time of original assessment, the declar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. Shri M.P.Toppo, Ld. Authorized Representative appeared on behalf of the Revenue. He submitted that the redemption fine and personal penalty merits to be increased in view of the fact that the respondent is a frequent importer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... down by the Tribunal in the case of Omex International Vs. Commissioner of Customs, New Delhi reported in 2015 (328) 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 imports violating Exim Policy Provisions. I find no reason to interfere with the findings of the Ld. Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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