Home Case Index All Cases Customs Customs + SC Customs - 1990 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1990 (1) TMI 73 - SC - CustomsWhether 'industrial coconut oil' was included within the expression `coconut oil' and as such the same was canalised item, it could not be imported by the petitioners? Whether the Collector of Customs (Kandla) had jurisdiction to confiscate the goods and to release the same to the petitioners by imposing redemption fine? Held that:- Tribunal failed to consider the question of bona fide in proper perspective. The High Court and this Court had requested the extenuating circumstances in determining the legality of the import, but nonetheless those factors and circumstances are relevant in determining the quantum of redemption fine. The Appellate Tribunal was bound to consider those facts and circumstances in determining the quantum of redemption fine. Moreso, because the Tribunal had itself observed that the Collector's order imposing redemption fine of Rupees five crores was not based on any material, but it refused to consider the reduction of redemption fine merely on the ground that the importers had failed to place additional material other than those which had already been considered by the High Court and the Supreme Court while determining the legality of the import. In our opinion the Tribunal committed apparent error in refusing to take into account the extenuating circumstances leading to the import of the disputed goods for purposes of determining the quantum of redemption fine. Allow the writ petition and remand the matter to the Appellate Tribunal to determine the question of quantum of redemption fine.
|