9911796707
TMI Blog2006 (5) TMI 360X X X X Extracts X X X X X X X X Extracts X X X X ..... .L. Peeran, Member (J)]. - This is a Revenue appeal on a short ground against the Order-in-Appeal No. 33/2004, dated 12-3-2004. The importer had imported 270 Nos. of used computers in violation of Para 2.17 of EXIM Policy 2002-2007. The importer is a registered institution engaged in charitable activities including education of poor children. They had stated before the Commissioner (A) that they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... und to be confiscable. 2. We have heard both sides in the matter. 3. On our careful consideration, we notice that the Respondents have not challenged the confiscability of the goods and the power of the authority to impose the redemption fine. However, they pleaded for a leniency in view of the fact that they were charitable institution and already burdened with severe financial crunch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that quantum of fine should be fixed on the totality of all the facts and circumstances of each case and did not accept the Revenue's plea for enhancement of the redemption fine. In the case of Davinder Singh v. CC, Mumbai reported in 2006 (193) E.L.T. 359 (Tri.-Mumbai) the redemption fine has been reduced to Rs. 25,000/-. Taking into consideration the factors enumerated and the ratio of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
