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2016 (7) TMI 148

Head Note / Extract:
Smuggling of goods from Hong Kong via Bangkok in connivance with certain staff deployed at the IGI Airport. - Commissioner (Appeal) has ordered revaluation of goods by allowing 40% abatement instead of 25% allowed by the Adjudicating Authority. Further he reduced the redemption fine from ₹ 4 lakhs to ₹ 1.50 lakhs and penalty from ₹ 2.50 lakhs to 1.50 lakhs, imposed under Sections 125 & 112(a) of the Act, ibid upon Shri Surinder Singh Arora. - Revenue filed this revision application.

Held that:- The modus operandi attempted by the pax to clear the impugned seized goods clearly reveal the intention of the Notices. The abatement of 25% on the market value of the goods already given is not on the lower side as tariff rate of duty on memory card is 15.033% and the pax cannot be allowed to make profit out of his act of attempted smuggling."

The Commissioner (Appeals) on the other hand has allowed abatment of 40% on the ground that no market enquiry was conducted in the instant case. However as is seen from proceeding para market enquiry was conducted in a similar case and the same has not been taken into consideration in the appellate order.

Government therefore finds that the abatment of 40% on market value allowed by Commissioner(Appeals) is on the higher side and the Order-in-Original allowing abatment of 25% is upheld.

Further, Government finds that Appellate Commissioner's decision to reduce the quantum of redemption fine and penalty as a result of re-determination of value for duty purpose is thus also incorrect. Government therefore, restores quantum of redemption fine under Section 125 and penalties under Section 112 as imposed under the Order-in-Original.

Decided partly in favor of revenue.


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