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2016 (11) TMI 1324 - CESTAT AHMEDABADValuation - incorrect MRP value affixed on the packages - the appellant is a habitual offender and this is the second time he is coming before this Tribunal on identical issue. There is no excuse for not declaring the correct value in the Bills of Entry. He therefore submits that in this case, there is no justification for reduction of redemption fine as was done in the previous case - the mistake happened because of the mistakes in invoices issued by the suppliers on the basis of which they filed bills of entry. He also submitted that the goods are subjected to examination before clearance. He therefore submits that leniency in this case may be shown and the exorbitant redemption fine imposed by the original adjudicating authority may be reduced. Held that: - we find that there is a case for reduction of redemption fine of ₹ 8 lakh imposed by the original adjudicating authority in the peculiar facts and circumstances of the present case. Hence, redemption fine is reduced to ₹ 2,00,000/- (Rupees two lakh only). Impugned Order-in-Appeal is upheld with the said modification - appeal disposed off with some modifications.
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