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2009 (9) TMI 168 - HC - CustomsImport without licence - Whether CESTAT is right in partly setting aside the; Order-in-Original dated 28-8-2006 and reducing the redemption fine from Rs. 25,00,000/- to Rs. 5,00,000/- and also setting aside the personal penalty imposed upon the importer for various offences committed U/s. 111(d), (f) and (m) and U/s. 112(a) of the Customs Act, 1962?” - Tribunal noted that if the respondent had applied for licnece, the D.G.F.T. would have granted the same. Secondly the yacht was for personal use of Respondent herein and in these circumstances, the tribunal reduced the amount of fine. - In our opinion, it cannot be said that the said finding and consequent reduction of redemption fine by the tribunal is without jurisdiction or discloses non application of mind. In our opinion, therefore, we find no reason to interfere with the order passed by the Tribunal in so far as redemption fine is concerned. – But tribunal could not hve set aside penalty - we find that considering that the vessel was already within the Indian territorial waters when IGM had been granted and only import licence had not been asked for, there is a technical breach, ends of justice will be met if the penalty of Rs. 50,000/- is imposed. - the impugned order of the Tribunal to the extent of setting aside penalty is set aside
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