Home Case Index All Cases Customs Customs + HC Customs - 2012 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 983 - HC - CustomsImposition of penalty - appellant did not produce any valid Import Licence for the clearance of the goods - Confiscation of goods - Redemption fine - Tribunal failed to advert to the question as to whether margin of profit could be a factor for determining the quantum of penalty - Held that:- In the impugned order the Tribunal found that the issue to be decided in the appeal was not relatable to the fact as to whether the margin of profit can be considered to be a relevant factor for enhancement of penalty or not and concluded that there is no reason to interfere in the quantum of penalty of ₹ 4,00,000/- imposed on the appellant. It is well settled that a Collector when adjudicating confiscation acts in a quasi-judicial capacity and that he should after due enquiry take an unbiased decision in each case applying his own mind to the materials disclosed in enquiry, independently. - penalty imposed does not also violate Section 112(b)(i) of the Customs Act. We find that the Authorities concerned have exercised the discretion properly and no substantial question of law arises for consideration in this appeal. - Decided against assessee.
|