IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.SURENDRA MOHAN THURSDAY, THE 21ST OCTOBER 2010 / 29TH ASWINA 1932 Cus.Appeal.No. 19 of 2009() --------------------------- (FINAL ORDER NO.1264/2008 IN APPEAL NO.CUSTOMS/422/2008 OF THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUAL, SOUTH ZONAL BENCH AT BANGALORE.) APPELLANT/APPELLANT: ----------------------------- THE COMMISSIONER OF CUSTOMS, CUSTOMS HOUSE, COCHIN-9. BY ADV. SRI.JOHN VARGHESE,SC,CEN.BOARD OF EXCIS RESPONDENT/RESPONDENT: --------------- M/S. NAVPAD ENTERPRISES,C-34, NILKANTH BUILDING, S.V.ROAD, KANDIVALI (WEST), MUMBAI-400067. THIS CUSTOMS APPEAL HAVING BEEN FINALLY HEARD ON 21/10/2010, ALONG WITH CUA NO.25 OF 2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & K.SURENDRA MOHAN, JJ. .................................................................... Cus. Appeal Nos.19 & 25 of 2009 .................................................................... Dated this the 21st day of October, 2010. JUDGMENT Ramachandran Nair, J. The question raised in these two connected cases is whether the Tribunal was justified in reducing the redemption fine and penalty to 10% and 5% of the value of the goods respectively. We have heard Sri.John Varghese, Standing Counsel appearing for the appellant. We find that the Tribunal has followed their earlier orders and the same got confirmed by this court in appeals filed by the appellant. Consequently we do not find any merit in these appeals and the same are also dismissed. C.N.RAMACHANDRAN NAIR Judge K.SURENDRA MOHAN Judge pms