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2019 (10) TMI 182 - HC - CustomsEnhancement in the quantum of penalty - import of complete computer systems - confiscation - redemption fine - penalty - HELD THAT:- The impugned order dated 26 May 2004 of the Tribunal while reducing the penalty upon the Respondents records the fact even according to the Revenue the mastermind of the conspiracy to import computer was M/s. Crompton Greaves Limited. This as the contract between M/s. Packard Bell Limited and M/s. Crompton Greaves Limited was negotiated and finalised before the Respondent came into the picture. Therefore the impugned order in the overall facts and circumstances of the case reduced the penalty from ₹ 5 lakhs to ₹ 2.50 lakhs. In these facts the view taken by the Tribunal is a very possible view and cannot be said to be perverse. The question as proposed does not give rise to any substantial question of law. Thus not entertained - appeal dismissed.
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