Home Case Index All Cases Customs Customs + AT Customs - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 306 - AT - CustomsQuantum of redemption fine and penalty - import of old and used copier machines of Canon brand without license - confiscation - Held that: - The Commissioner while imposing the fine and penalty, has taken notice of the order in the case of COMMR. OF CUSTOMS, TUTICORIN Versus SAI COPIERS [2008 (1) TMI 402 - HIGH COURT OF JUDICATURE AT MADRAS], where it was held that The fixation of the quantum of redemption is an exercise of discretionary jurisdiction of the authorities under the Customs Act. The Court can interfere only in the circumstances in which it was demonstrated before it that the order of the Tribunal is thoroughly arbitrary, whimsical and resulting in miscarriage of justice - there is no infirmity in the order passed by the Commissioner of Customs imposing the redemption of fine of ₹ 9,00,000/- and a penalty of ₹ 2,00,000/- - appeal dismissed - decided against Revenue.
|