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2011 (8) TMI 470 - SC - CustomsWaiver of redemption fine - respondents had imported Marble Blocks without any licence and, therefore, their goods which were sought to be imported, were confiscated - In the present case the importers i.e. respondents although were experienced people and well versed in the policies and procedures in regard to the import and export of goods brought certain goods in question without a licence, which was a pre- requisite under the law. Whether in such cases absolute waiver or any waiver of redemption fine and also of fine would be justified' All these aspects are required to be considered and gone into considering the facts of each case. The Tribunal is required to give proper, valid and cogent reasons for passing orders with regard to the quantum of redemption fine as also the penalty. - order of tribunal are arbitrary an dwhimsical - matter remanded back to tribunal. - decided in favor of revenue
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