which the duty of
Rs.4,97,618/- was demanded, redemption fine of Rs.21 lakh and penalty
of Rs.4,97,618/- was also ... Therefore, in the present application,
Petitioner sought waiver of penalty and redemption fine under SVLDR
Scheme since the basic duty was already covered and benefit
under Section 125 (1) of the Customs Act on
payment of redemption fine totalling to Rs 60 Lakhs. Further a
CUSAA 107/2018 & CUSAA ... crores.
13. Pursuant to the said order appellants deposited/paid the
redemption fine and subject consignment was released without
prejudice to the rights and contentions
under Section 125 (1) of the Customs Act on
payment of redemption fine totalling to Rs 60 Lakhs. Further a
CUSAA 107/2018 & CUSAA ... crores.
13. Pursuant to the said order appellants deposited/paid the
redemption fine and subject consignment was released without
prejudice to the rights and contentions
partly allowed the appeal
filed by the respondent by reducing the redemption fine imposed on
respondent for unauthorised import of restricted item, i.e., rough ... past also the goods
imported were cleared on payment of redemption fine in lieu of
confiscation of the goods.
2/11
216. CUAPP
direct that the goods are not liable for confiscation
and no redemption fine and penalty is imposable and to set aside the
redemption Fine ... interest of the justice and fair
play, I reduce the redemption fine to
Rs.1,55,000/- (Rupees One Lakh Fifty Five
Thousand Only
lacs u/s 112(a) of
the Act besides redemption fine of Rs.8.5 lacs vide order in original dated
15.5.2008 (Annexure ... vide order dated 14.7.2008 (Annexure A-5) reduced the amount of
redemption fine from Rs.8.5 lacs to Rs.4.25 lacs and penalty
goods which had been imported and also to the levy of redemption fine and customs duty on the said goods.
(2) The petitioner ... only the goods mentioned in categories (a) and (b) above on redemption fine of Rs. 1.25 lakhs and Rs. 4.60 lakhs respectively.
(6) An appeal
which came to be rejected on the ground
that the redemption fine is not covered by the Scheme and therefore, the
petitioner has challenged ... Shah, learned counsel for the petitioner submits that whether
the redemption fine is covered by the Scheme or not is concerned, same
is no more
vide the impugned order in original demanding the duty,
penalty and redemption fine as per the tabulation below.
S. Name of Port Customs Penalty ... aside.
In the instant case, the interest, penalty, confiscation, and the redemption
fine has been imposed in relation to demand of additional customs duty
leviable
wrong shipment by their supplier,
there is no question of redemption fine and penalty for
permitting re-export.
4.2 It is the Ld. Advocate ... Redemption and re-export come into operation
only after the importer gets back title to the confiscated
goods on paying the redemption fine. That
