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2013 (8) TMI 132 - AT - CustomsReduction in redemption fine - old and used photocopier machines imported was imported without licence by bill of entry was low compared to the NIDB date for which that should be enhanced – assessee filed an appeal - The fines and penalties imposed by the original authorities in these cases of repeated offences were not unreasonable or arbitrary or whimsical considering the fact that the authorities under the law have a duty cast upon them to prevent illegal imports and effectively implement the Import Policy validly laid down by the Government and to curb undervaluation and mis declaration apart from preventing repeated offences – decided against assessee. Reduced penalty – penalty on import without licence was reduced – Held that:- decided the lower appellate authority was totally unjustified in reducing the fines and penalties in these cases to very low levels - orders passed by the lower appellate authority were set aside as they relate to lowering of redemption fines and penalties and restore the orders passed by the original authorities – adjudication was modified only on penalty aspect and order of ld. Commissioner (Appeals) was upheld on valuation aspect setting aside his order on fine and penalty in both cases – decided in favour of revenue.
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