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2009 (6) TMI 840 - CESTAT, BANGALOREPenalty and redemption fine - Misdeclaration - imported second-hand used photocopiers - Held that: - the ld. Commissioner (Appeals) has come to a conclusion that the imposition of fine and penalty would depend on the nature of the offence and recurrence of the same. In other words, he is holding that the appellants are habitual offenders and hence he has reduced the redemption fine to 35% while upholding the entire amount of penalty. To my mind this approach is not in consonance with the settled law, as original adjudicating authority has not come to such conclusion. At the first appeal stage, this cannot be considered as a reason for imposition of fine and penalty if the appellant is not put to notice. The appellants are required to pay redemption fine of 10% and penalty of 5% of the value of goods as arrived by the adjudicating authority - appeal dismissed - decided against appellant.
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