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2018 (8) TMI 504 - AT - CustomsQuantum of Redemption Fine - personal penalties imposed on individuals - improper import without payment of duty on diesel - Held that:- The total quantity of diesel seized was admittedly 103.657 MT on which the amount of duty comes to ₹ 8.78 lakhs only. Therefore, the redemption fine of ₹ 13 lakhs imposed on confiscation of diesel oil is not justified, therefore, redemption fine on this count deserved to be reduced. Confiscation of non-existent goods - Held that:- This quantity was not available as the same was disposed of therefore, the goods which were not available for seizure the confiscation of non-existent goods cannot be made and no redemption fine can be demanded. Confiscation of the tug - Held that:- Firstly, the valuation of tug was wrongly taken as ₹ 6.75 crores whereas it’s admitted insured value declared is 1.90 Crores. Secondly, once the equal to duty amount redemption fine was imposed on the goods, the redemption fine of ₹ 1.75 Crore in respect of tug is exorbitant and not justified - redemption fine is to be reduced. Personal penalties on employees, namely, Sh. P P Radhakrishnan and Sh. Hanzel A Malik - Held that:- These person are mere employees and performing their duties as per the instruction of their employer. There is no evidence that they have got any incentive out of the benefit derived by the appellant company - the employees cannot be penalized as they do not have belief that the goods are liable for confiscation, moreover, they are mere employee of the company working on fixed salary basis and there is no evidence on record that they were benefited by any act of evasion of duty by the company, therefore, the employees are not liable for penalty. As regard the appeal of Sh. Zoharbhai A Mallampattiwala, since the appellant is expired, his appeal shall stand abated. Appeal disposed off.
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