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2024 (2) TMI 1266 - AT - CustomsImposition of redemption fine - import of Limestone Blocks - imported goods not covered by the license - confiscation of goods - penalty - HELD THAT:- We observe that the order was placed by the Appellant during the validity of their license wherein out of the total shipments in dispute, Bill of lading bearing No. MSCUS5860867 was issued and the rest within a month of the same time which we observe is close to the lapse of the license of the Appellant. Furthermore, we note that the Appellant have voluntarily updated the adjudicating authority about the said issue. Taking the said facts into consideration we are of the view that the Appellant is a bonafide as they have not suppressed facts relevant in the present case. We also find that in the present case the appellant suffered heavy demurrage due to which the profit of the appellant has also wiped off. Thus, we are of the view that appellant deserve the leniency with regard to quantum of redemption fine and penalty. Accordingly, we reduce the redemption fine and penalty in the matter of Appeal No. C/10327/16 to Rs.25,00,000/- and Rs.4,00,000/- respectively and in Appeal No. C/10623/16 to Rs.20,00,000/- and Rs. 3,00,000/- respectively. The impugned orders are modified to the above extent. Appeals are partly allowed in the above terms.
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