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2018 (7) TMI 1016 - AT - CustomsQuantum of penalties - On identical issue concerning the same appellants for a live consignments of 3 shipping bills separate proceedings had been initiated and adjudication orders issued, which on appeal to the Tribunal had been disposed in the case of VISWANAATH AGRO PRODUCTS INTERNATIONAL, S.R. JANAKIRAM, J. GANESH KUMAR VERSUS COMMISSIONER OF CUSTOMS, CHENNAI [2010 (4) TMI 1191 - CESTAT CHENNAI] wherein the redemption fine and penalties imposed on the very same appellant had been reduced. Held that:- The Tribunal in the said case, dealt with live consignments of goods which were available for inspection and verification. The Tribunal considered it proper and appropriate in that case to reduce the penalty substantially. However the present appeals are related to the consignment that were exported prior to that live consignments. These items that had actually been exported in these consignments were not available at the time of investigation and for which reason only, the adjudication has not imposed any redemption fine. At the same time, it has to be noted that the appellants have admitted their offence in respect of the past consignments also and have paid up an amount of ₹ 85 lakhs towards the adjudication liabilities. While these actions on the part of the appellants will not in any way sanctify or redeem their contraventions, they are nonetheless acts of contrition, which should be considered as mitigating factors while imposing penalties - the quantum of penalties reduced. Appeal allowed in part.
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