stay petition and application for early hearing is filed by the appellant against the order of the Commissioner, wherein redemption fine ... matter is fixed for disposal of the stay petition and application for early hearing but after hearing both sides at length, it is seen that
Augustian
When the petition for Early hearing came up for hearing,
Learned Counsel for appellant produced the copy of Redemption
letter dated 23.01.2020 issued ... producing the redemption letter, if appellant shows reasonable
justification for the delay, they have no objection to consider the
redemption letter.
3. We have considered
appellant has prayed only for reduction on redemption fine and penalty in the appeal and sought the early hearing of the same.
6. Considering ... fact that the only issue is of redemption fine and penalty after allowing the application for early hearing, the appeal is taken up for final
application and a miscellaneous application for early hearing of the appeal against the impugned order, wherein a redemption fine ... redemption fine and penalty be reduced.
4. Heard.
5. Considering the facts and circumstances of the case, I allow the application for early hearing
were confiscated and allowed to be redeemed on payment of redemption fine of Rs.75,000/- and a penalty of Rs. 50,000/- was imposed ... respondents for early closure of the matter was appreciated by the Commissioner and he has shown leniency while imposing redemption of fine and penalty, taking
order of Commissioner of Customs (Import) dated 21.10.08 and for early hearing of the appeal were fixed for hearing today but on the joint request ... redemption fine is waived and the penalty under Section 112(a) is reduced to Rs.25,000/-. Accordingly stay application and application for early hearing
early clearance of goods, would not invoke penal provisions nor
confiscation of goods can be made in lieu of redemption fine, and
learned Commissioner (Appeals
spite of such finding, the Commissioner (Appeals)
has only reduced the redemption fine and penalty without giving
the absolute relief to the appellant.
3. Further ... that the appellant had requested for mutilation of
the goods as early as vide their letter dt.27.12.2011 so as to
render
aside the redemption
fine and penalty and allow the re-export of the goods.
Appeal is disposed of in above manner. Early hearing
also disposed
2015
Per : Mr. P.K.Das;
Applicant filed this application for Early Hearing of the appeal. We find that the appeal may be decided ... aside redemption fine and penalty. The appeal filed by the appellant is disposed of in the above terms. The early hearing application is also disposed
