order was challenged by the Revenue and the Division Bench of the Hon’ble High Court of Kerala vide Order dated 03.06.2014 in Writ Appeal No.648/2012 set aside the order of the Single Bench. During the interregnum period, based on the directions of the Hon’ble High Court, the imports of boric acid were permitted after execution of bond in terms of Section 18 of the Customs Act, 1962. The Revenue issued show-cause notice dated 01.10.2014 under Section 124 read with Section 143 of the Customs Act, 1962 alleging that the goods were liable for confiscation under Section 111(d) of the Customs Act, 1962 read with Section 3(3) of the FT(D&R) Act, 1992 and were liable for penalty under Section 112(a) of the Customs Act, 1962. This show-cause notice was adjudicated and the Commissioner in the impugned order held that the goods were liable for confiscation and accordingly, imposed a penalty of Rs.4,00,000/- on the appellant under Section 112(a) of the Customs Act, 1962. Aggrieved by this order, the appellant is in appeal before this Tribunal. Revenue has also filed an Appeal No.ST/21153/2015 against the same impugned order dated 27.01.2015 on the ground that the adjudicating authority erred in setting aside the redemption fine and imposed less penalty, which is required to be redetermined.
