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2013 (11) TMI 1032 - HC - Central ExciseUniformity in imposition of final penalty - Consideration of prior Orders while reducing the amount of redemption fine and penalty - Held that:- No standard formula is possible but when facts of the case are taken for evaluation, it is found that the Tribunal had side-tracked the issue only by taking into account the fact that the appellant had already got the goods released on payment of redemption fine, whereas it remains a fact that mere payment of redemption fine in no way dwarfs the right of the appellant to challenge not only confiscation but also imposition of redemption fine and final penalty. Even otherwise, to save cost of detention and demurrage as also to avoid further deterioration in value and quality of goods, making of payment of redemption fine by the importer for release of goods at the earliest, cannot be said to be bad or improper - It also remains a fact that for release of the goods, the appellant had to pay detention and demurrage charges which also entailed cost of legal expenses etc. - The purpose of imposition of redemption fine is to wipe out the element of profit on import of restricted goods - element of wiping of profit in the interface of expenditure incurred on detention and demurrage charges as also in defraying of legal expenses and interest, was also required to be considered - The Tribunal did not consider these aspects at all and just side-tracked the entire issue by holding that on making payment of disputed amount, the goods had been released to the importer. Sequelly, redemption fine is reduced to 10% of the value assessed by the department. Penalty is reduced to 5% of such value except in case of appeal No.8 of 2012 where penalty has already been reduced to 50% i.e. less than even 5%, by the Tribunal itself. - Decided partly in favour of Appellant.
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