Home Case Index All Cases Customs Customs + AT Customs - 2022 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (3) TMI 954 - AT - CustomsValuation of imported goods - Canada Whole Green Peas - restricted goods, in terms of the Mandatory Compliance Requirements/Appraising Instructions, or not - granting of redemption option without ordering for absolute confiscation - penalty - HELD THAT:- The findings in the impugned order as regards non-violation of minimum import price as well as port restriction has attained finality, as there being no specific challenge by the Revenue. The very fact that the adjudicating authority himself has ordered confiscation but, however, has also granted an option for redemption of goods on payment of fine has also not questioned by the Revenue. Section 125 ibid. prescribes for providing an option to pay in lieu of confiscation, in case of any goods the importation or exportation of which was prohibited under this Act or under any other law for the time being in force, subject to the conditions laid down thereunder. Such option could be offered to the owner of the goods or, where such owner is not known, to the person from whose possession such goods were seized and hence, the appellant could be treated as other person from whose possession the impugned goods have been seized. The only short-coming here is the quantitative restriction and hence, the redemption fine and penalty should be commensurate with the quantity that exceeded the limit of import. Viewed thus, the redemption fine ordered to be paid is very much on the higher side - the redemption fine could be modified to the extent of ₹ 2.5 lakhs instead of ₹ 7.5 lakhs under Section 125 ibid - penalty imposed under Section 112 is on the higher side and hence, the same is directed to be reduced to ₹ 1 lakh. Appeal allowed in part.
|