(1.) BEING aggrieved with the order passed by Commissioner (Appeals) vide which he has dropped the demand of differential duty in respect of imported ceramic tiles, but has upheld the confiscation of the same with option to redeem the goods on payment of redemption fine of Rs. 2 Lakhs and has upheld the imposition of penalty of Rs. 50,000/ - the appellant has filed the present appeal. For better appreciation of the reasons adopted by Commissioner (Appeals) the relevant paragraph is reproduced below:
(2.) AS is seen from above, the goods stand confiscated and penalty imposed on the technical ground that all the goods imported by the appellant were not having MRP stickers. The Appellate Authority has himself observed that the stickers may get withered away on account of many reasons. In such scenario, we find no justification for imparting any mala fide to the appellant so as not to paste the MRP stickers on the goods. Accordingly, we set aside the confiscation of the imported items as also imposition of penalty. Appeal is allowed in above terms.