goods were confiscated and were allowed to be redeemed on payment of fine of Rs.6,50,000/- and penalty of Rs.1,60,000/was imposed on the appellant under Section 112(a) of Customs Act, 1962. Aggrieved by the said order, Revenue filed appeal before this Tribunal praying for increasing the redemption fine and penalty. This Tribunal vide final order dated 30.05.2002 remanded the matter for fresh adjudication. Subsequently, order-in-original dated 21.10.2004 was passed wherein redemption fine of Rs.6,50,000/- was imposed and penalty of Rs.29,40,000/- was imposed. Against the said order dated 21.10.2004, appellant preferred appeal before this Tribunal. This Tribunal disposed of the said appeal along with other similar appeals through final order dated 04.07.2005 by remanding the matter to the original authority with a direction to verify the factual position of margin of profit and to decide upon quantum of redemption fine and penalty after taking into account appellant’s submissions and calculations on the point of margin of profit. In compliance to the said final order dated 04.07.2005, order-in-original dated 23.02.2021 was passed. Through the said order dated 23.02.2021 which is impugned order, the original authority did not interfere with the redemption fine of Rs.6,50,000/- but imposed penalty of Rs.16,00,000/-. Aggrieved by the said order, appellant is before this Tribunal.
