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2018 (2) TMI 418

Head Note / Extract:
Redemption fine - penalty - live consignment of Rough Marble - consignment of Marbles which were imported earlier or otherwise - Held that: - there is no dispute as to the fact that there was an excess quantity of 10.84 MT of Rough Marble Blocks which was seized and confiscated - argument of the Ld. Counsel that they were not aware of the quantum of Marble loaded by the supplier and the said Marble needs to be considered as rough and the gross weight needs to be considered is an unacceptable arguments - the redemption fine imposed is disproportionate to the value of the goods and needs to be reduced from ₹ 41,000/- to ₹ 27,000/-.

Penalty - Held that: - the ends of justice is will be met if imposed on this issue is fixed at ₹ 15,000/- - As regards the penalty imposed by the First Appellate Authority on a finding that the quantity of 118.27 MT of Rough Marble slabs which were excess than the quantity declared in respect of 12 Bills of Entry, I find that he was correct in coming to the conclusion that in the absence of goods, the same cannot be confiscated. To that extent, the impugned order is correct.

Since the liability for confiscation of the Rough Marble Slabs is upheld, the penalty imposed on the appellants for such violation also needs to be upheld. It is noticed from the records that the value of the Rough Marble Slabs which was found excess in respect of 12 Bills of Entry, was approximately ₹ 16.73 lacs, Keeping in mind the convention of Tribunal, and to meet the ends of justice, penalty imposed on the appellant on this issue is fixed at ₹ 1,50,000/-.

Appeal disposed off.

 


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