CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL
O-20, New Mental Hospital Compound, Meghani Nagar,
West Zonal Bench, Ahmedabad 380 014
Appeal No. : C/356/2010
Arising out of OIA-88/COMMR-A-/JMN/2010 dt 09/06/2010 passed by the Commissioner of CUSTOMS (Appeals) -JAMNAGAR
Shri Jawandamal Dhannamal
Commissioner of CUSTOMS (Appeals) -JAMNAGAR
For Applicant(s) : None
For Respondent(s) : Shri L Patra, Authorised Representative
Dr D.M. Misra, Hon'ble Member (Judicial)
Date of Hearing / Decision : 10/03/2017
ORDER NO. A/10607 / 2017
Per : Dr D.M. Misra,
None present for the appellant. Heard the Ld AR for the Revenue.
2. I find that in the proceeding before the Ld Commissioner (Appeals) the appellant challenged the penalty and redemption fine. Considering the evidences and various circumstances of the case, the Ld Commissioner has reduced the redemption fine to Rs 60,000/- and penalty to Rs 50,000/-. The Ld Commissioner (Appeals) at Para 5.8 observed as follows:
Now, dealing with the quantum of fine and penalty imposed on the appellant importer in the impugned order, I have already found in the foregoing paras that the order of the adjudicating authority for confiscation of 85.170 kgs of scrap v/s Rs 13,16,728/- under Section 119 of the Act does not survive in the facts and circumstances of the present case. Consequently, the plea of the appellant for lowering the quantum of redemption fine and penalty imposed in the impugned order crave for some consideration. Having regard to the totality of the attendant facts and he gravity of offence committed by the appellant and also keeping in view that confiscation of HMS v/a Rs 13,16,728/- ordered by the adjudicating authority was found to be not sustainable, I am of the considered view that the ends of justice will be met if the redemption fine and penalty is reduced and re-fixed at Rs 60,000/- (Rupees sixty thousand only) and Rs 50,000/- (Rupees fifty thousand only) respectively and I order so.
3. I do not find any reason to interfere with the said finding of the Ld. Commissioner (Appeals) who after considering the circumstances has substantially reduced the redemption and penalty and no additional circumstances brought on record warranting further reduction. In the result, the appeal being devoid of merit, accordingly dismissed.
(Dictated and pronounced in the open Court)