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2014 (6) TMI 337 - AT - CustomsRequantification of redemption fine - import of new Passenger Car Radial Tyres of mixed sizes - import in contravention of the provisions of the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) order, 2009 issued under Section 14 of the Bureau of Indian Standard Act, 1986 - Revenue contends that that the BIC certificate was valid only upto 31.12.2012 and had expired - Commissioner (appeals) observed that, even if the import of some of the Tyre was contrary to the Order, 2009, the appellant is entitled to redemption thereof on payment of appropriate Redemption Fine adjudged by the learned Additional Commissioner in terms of the provisions of Section 125 of the Customs Act, 1962. Redemption with the condition of re-export is very harsh penalty. - the adjudicating authority has travelled a bit too far in the matter & his order regarding re-export order of imported goods is arbitrary. The imposed goods are restricted but that does not mean that they cannot be allowed to be brought in India at all. Held that:- The issue stands dealt by Commissioner (Appeals) in details and he has passed the impugned order by following the precedent decision of the Tribunal. As regards quantum of redemption fine, the Revenue has not shown as to how the quantum of redemption fine of ₹ 8 lakhs imposed on the appellant is on the lower side. Revenue has also not referred to margin of profit. I find that Commissioner (Appeals) adopted the same quantum of redemption fine as was imposed by the original adjudicating authority and has simplicitor converted the impugned order of re-export into home consumption for clearance. - Decided against Revenue.
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