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2016 (12) TMI 1151 - AT - CustomsImposition of redemption fine and penalties - clandestine removal - whether the imposition of redemption fine of ₹ 2 lakhs is legal for the reason that the goods are not available for confiscation? - Held that: - reliance placed on the decision of the case of Dev Anand Agarwal Versus CC, New Delhi [2016 (3) TMI 513 - CESTAT NEW DELHI], where it was held that no redemption fine can be imposed when the goods are not available for confiscation - imposition of redemption fine of ₹ 2 lakhs is not within the provisions of law and therefore is set aside. Whether the penalty of ₹ 1,10,000/- imposed on M/s. EPVL and ₹ 50,000/- imposed on Shri Aman Garg are sustainable? - Held that: - the acts committed by the appellants with regard to removal of logs, it has to be stated that there is some amount of intention to remove the logs without seeking permission and against the law applicable to the situation of bonded warehouse. The act of the appellants in bringing wood cutting machine and generator to the premises in order to tamper with the logs and cutting them into pieces before the inspection by the Customs officers has to be viewed seriously - penalty of ₹ 1,10,000/- imposed on M/s. EPVL is sustained - the penalty of ₹ 50,000/- imposed on Shri Aman Garg, is on the higher side. Thus, the imposition of penalty of ₹ 20,000/- on Shri Aman Garg would meet the ends of justice. Appeal partly allowed - decided partly in favor of appellant.
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