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2014 (11) TMI 996 - HC - CustomsNo uniformity in imposition of Penalty and redemption fine – Improper importation of Goods –Tribunal vide impugned order held that licensing regulations had come into force from 19.10.2005, therefore, goods in question were liable for confiscation and appellant liable to redemption fine, but reduced amount of penalty – Held that:- no doubt true that repeat violator has to be imposed appropriate fine and penalty in order that same acts as deterrent to repeated violation – However, at same time, Tribunal could not lose site of fact that in similar cases it had reduced redemption fine to 10% and penalty to 5% –Without going into restriction imposed was applicable or not, Court held that ends of justice would met if quantum of redemption fine and penalty was reduced from excessive rate to 20% each – Impugned order of tribunal stands affirmed – Appeal disposed of – Decided against Assesse.
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