9911796707
TMI Blog2004 (4) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : P.G. Chacko, Member (J) (Oral)]. - Three interlocutory applications are before us, one seeking waiver of pre-deposit and stay of recovery in respect of duty and penalty amounts, another one seeking early posting of the appeal for hearing and the third praying for a direction to the Commissioner for provisional release of the goods, pending the appeal. 2. Having examined the record ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of a Chartered Engineer's Certificate dated 13-1-2004. The appellant, who wanted urgent clearance of the goods, waived show cause notice and requested for an early disposal of the matter. They also pleaded for a lenient view in the matter. Accordingly, ld. Commissioner of Customs, after hearing the party, passed the following order :- (i) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) of the Customs Act, 1962 read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992. However, the importers are given an option to redeem the said goods on payment of a fine of Rs. 3,60,000/- (Rupees three lakhs sixty thousand only) under Section 125 of the Customs Act, 1962. (iii) I impose a penalty of Rs. 2,40,000/- (Rupees two lak ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n this case exercised its discretion correctly. 5. We have heard DR also, who vehemently seeks to justify the order of the Commissioner in relation to the redemption fine and penalty. 6. We have perused the impugned order. The redemption fine of Rs. 3.60 lakhs imposed on the appellants under Section 125 of the Customs Act is, undisputedly, within the maximum limit prescribed unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ference to the higher value based on the Chartered Engineer's Certificate. The Commissioner accepted the latter, and the party is not aggrieved therewith. They were only asking for a lenient decision with regard to redemption fine and penalty. The impugned order does not disclose mens rea of any high degree against the party. Taking all these factors into consideration, we are inclined to reduce t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
