TMI Blog2000 (4) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal has been filed by M/s. Divine United Organisation against the impugned order in appeal dated 26-11-1999 passed by the Commissioner of Customs (Appeals); vide which he had reduced the redemption fine from Rs. 60,000/- to Rs. 30,000/- and set aside the personal penalty of Rs. 5,000/- as imposed on them by the Additional Commissioner of Customs through the order-in-original dated 16-10-199 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on fine of Rs. 60,000/- besides penalty of Rs. 5,000/- on the appellants. He also assessed the value of the goods at Rs. 3,13,334/-. 3. The appellants being aggrieved with this order-in-original of the Additional Collector of Customs, challenged the same before the Commissioner of Customs (Appeals) who modified the same by reducing the redemption fine to Rs. 30,000/- and also set aside the penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner (Appeals) deserves to be set aside. 7. On the other hand, the learned JDR has simply supported the order of the Commissioner (Appeals) and left the matter to the Bench. 8. I have gone through the record. So far as the assessment of the value of the imported goods as made by the Additional Commissioner of Customs (adjudicating authority) is concerned, no fault can be found as he had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly when he himself in the impugned order had observed that the appellants are non-commercial organization being run on donations. The goods in question were never imported by them but were sent by a member as donation which could not be refused as the refusal must have hurt the feelings of the donor. He has further observed in the concluding para of the impugned order that on consideration of fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nly). 10. In view of the discussion made above, the impugned order of the Commissioner (Appeals) is accordingly modified to the extent that the redemption fine from Rs. 30,000/- (Rupees thirty thousand only) is reduced to Rs. 5,000/- (Rupees five thousand only). The excess amount, if already paid by the appellants, will be refunded to them in accordance with law. The appeal of the appellants acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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