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2020 (4) TMI 247 - AT - CustomsEnhancement of redemption fine on the imported goods - enhancement of penalty - goods were removed from the Customs area by the importer appellant without filing bill of entry and without paying any duty whatsoever - confiscation - HELD THAT:- It is true that after removing the goods, the importer had, on his own, filed a bill of entry and when it was discovered that the goods were removed, has explained that they were removed by mistake as well as their own mistake because of which their importer goods were mixed up and taken out all along with some domestic goods from the custody of the custodian. It is also true that they have returned the goods to the customs after such discovery. These are mitigating factors in this case. The value of the goods declared was ₹ 83,13,505/-. The maximum redemption fine imposable on confiscation is equal to the market value of the goods. However, the adjudicating authority has imposed a fine of only ₹ 2,50,000/-. The penalty which is imposable under section 112 is equal to the value of the goods. However, the penalty which is imposed, is a small fraction of the value of the goods i.e. ₹ 30,000/- only. Both fine and penalty are fair and not unreasonable - considering the totality facts of the case, it is found that reduction of redemption fine from ₹ 2,50,000/- to ₹ 2,00,000/- and penalty from ₹ 30,000/- to ₹ 25,000/- would meet ends of justice. Appeal allowed in part.
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