Home Case Index All Cases Customs Customs + AT Customs - 2019 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (5) TMI 1739 - AT - CustomsClassification of imported goods - consignment of “Old white and Coloured Cut Wiper Industrial Rags” - whether classified under ITC (HS) Heading No. 6310 10 90? - restricted for import or not - HELD THAT:- The words fine and penalty are often interchangeably used in common parlance. Further, due to clerical error in reflecting the amount of penalty in the column of fine in the appeal memo, cannot put the appellant in a more disadvantageous position, than he was in. Further, the power of enhancement of any fine, penalty, etc., is vested in the Commissioner (Appeals) only. This Tribunal does not have the power to increase the amount of fine, penalty, etc., in appeal filed by the assessee/importer. Thus by virtue of the order of this Tribunal reducing both the quantum of fine and penalty, the appellant cannot be put to more disadvantageous position as they have already re-exported the goods, on the date of the final order. The appellant is entitled to refund of ₹ 1,00,000/- being the excess penalty paid, as the amount of penalty is reduced by this Tribunal - Accordingly the adjudicating authority is directed to grant the refund of ₹ 1,00,000/- with interest as per rules - Appeal allowed - decided in favor of appellant.
|