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TMI Blog1999 (11) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondents. [Order per : J.H. Joglekar, Member (T)]. - When these three applications, taken up for hearing, the Bench felt that the main appeals themselves could be taken up for disposal. Both sides agreeing, this was done. 2. These appeals involve the quantum of redemption fine prescribed for used/second hand diesel engines imported by the three appellants. Before the Addl. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r International as well as M/s. Archana International. The quantum of fixation of redemption fine is prescribed in Section 125 of the Customs Act, 1962. In paragraphs 5, 11 & 12 of the cited order in the case of M/s. Pioneer International, we have referred to and have discussed the effect of Section 125 of the Customs Act. Therefore, the ld. Addl. Commissioner was clearly in error in not following ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the Supreme Court in the cited case also, the Tribunal had given their mind in the same citation in paragraphs 6 & 7. Therefore, there was nothing in the Supreme Court judgment which required the ld. Addl. Commissioner to depart from the ratio of the judgments of the Tribunal cited before him. 5. We have also seen the judgement of the Supreme Court in the case of M/s. South India Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which did not relate to the facts before him. We find this tendency of not following the judicial precedent extremely disturbing. An officer in adjudication is not a servant of revenue but he is required to follow the rule of law by virtue of the quasi judicial powers vested upon him. 7. As regards the Commissioner (Appeal)'s order, we cannot find any meaning arising out of the discussion m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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