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2021 (3) TMI 422 - AT - CustomsLiability of the appellant to redemption fine under Section 125 of the Customs Act, 1962 - Confiscation remains unchallenged - penalty u/s 112 (a) ibid - classification of Chick Peas (Tanzania Yellow Gram (Desi Chick Peas)) - HELD THAT:- An identical issue came up for consideration before the Tribunal in the case of M/S. O.M.S. SIVAJOTHI MILLS VERSUS THE COMMISSIONER OF CUSTOMS [2019 (8) TMI 1039 - CESTAT CHENNAI] where it was held that When the order as to the confiscation remains unchallenged, the importer accepts the order of confiscation and even the exporter offers willingness to accept back (re-export) the consignment, there cannot be any question of redemption fine. Therefore, the redemption fine imposed and upheld by the First Appellate Authority cannot sustain and is accordingly set aside - the redemption fine charged under Section 125 of the Customs Act, 1962 is unsustainable and the same is required to be deleted. Levy of penalty under Section 112 (a) of the Customs Act, 1962 - HELD THAT:- A reading of the said Section makes it clear that the penalty under Section 112 (a) would be imposed in the case of improper importation of goods which has rendered the imported goods liable to confiscation under Section 111 and for this, it is held that abatment is not a criterion - the case on hand gets covered under the mischief of Section 112 (a) ibid - however, the penalty imposed under Section 112 (a) of the Customs Act, 1962 is reduced to ₹ 50,000/- Appeal allowed in part.
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