Home Case Index All Cases Customs Customs + AT Customs - 2021 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (3) TMI 122 - AT - CustomsLevy of Redemption fine and penalty - import of superior kerosene oil - authorization to import kerosene - HELD THAT:- From the judgment of the Hon'ble jurisdictional High Court in Sankar Pandi [2001 (12) TMI 83 - MADRAS HIGH COURT], it is seen that when the goods are re-exported no redemption fine can be imposed. The said decision was affirmed by the Hon'ble Supreme Court in UNION OF INDIA VERSUS SANKAR PANDI [2010 (3) TMI 1247 - SC ORDER]. The Tribunal in the decisions relied by the ld. Counsel for appellant has followed the said decisions to hold that redemption fine cannot be imposed when the goods are released only for the purpose of re-export. Penalty u/s 112(a) of the Customs Act - HELD THAT:- The Commissioner (Appeals) has already taken a lenient view by reducing the penalty from ₹ 4 lakhs to ₹ 2 lakhs. However, it is noted that the appellant has suffered huge charges towards demurrage and detention besides having to incur freight charges on the re-export. Taking this into consideration and also the fact that the appellant has not profited from the import as the goods were re-exported, the penalty can be reduced from ₹ 2 lakhs to ₹ 1,00,000/-. The impugned order is modified to the extent of setting aside the redemption fine totally and reducing the penalty from ₹ 2 lakhs to ₹ 1,00,000/- - Appeal allowed in part.
|