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TMI Blog2009 (9) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... ether the Tribunal is correct in setting aside the redemption fine and penalty imposed on the second respondent who violated the provision of Section 111(m) of Customs Act, 1962 by misdeclaring the imported goods? 2. Whether the Tribunal is correct in setting aside the order of redemption time and penalty imposed on the wrong presumption that the importer has produced licence contrary to the fact the second respondent has misdeclared the goods and its value hence liable for action under the provisions of Section 111(m) of Customs Act, 1962?" 2. The facts of the case are as follows : The second respondent-importer filed a bill of entry on import of goods declared as dried garlic for a quantity of 112 Metric Tons. The value decla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... low. During the personal hearing, the importer requested the Department to accept the specific import licence which they have obtained for clearance of impugned goods. Commissioner of Customs, Chennai in his Order-in-Original No. 12/2000 CAU dated 22-2-2000 ordered confiscation of the impugned goods under Section 111(m) of the Customs Act, 1962. However, since the importer has submitted a specific licence, lenient view was taken and an option to redeem to goods on payment of fine of Rs. 1,67,000/- was ordered. Penalty of Rs. 16,700/- was also imposed. The value was enhanced to USD 375 PMT based on contemporaneous imports. The second respondent carried the matter on appeal before the then CESTAT - the CEGAT and the Tribunal by its Final Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he moisture content of over and above 60 per cent of water content, which is not permissible for importation. He further contended that the order of the CEGAT setting aside the redemption fine and penalty is also against the action of second respondent in mis-declaring the goods and its value. 4. Section 130-A of the Customs Act, under which the reference petition has been filed, reads as follows : "130A. Application to High Court. - (1) The Commissioner of Customs or the other party may, within one hundred and eighty days of the date upon which he is served with notice of an order under Section 129B passed before the 1st day of July 2003 not being an order relating, among other things, to the determination of any question having a r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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