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M/s. Visen Industries Limited Versus Commissioner of Customs, Kandla

2015 (4) TMI 599 - CESTAT AHMEDABAD

Imposition of redemption fine - Whether redemption fine and penalties are impossible when quantity of 2 Ethyl Hixyl Acrylate, imported by appellant under Bill of Entry No. 245685 dated 20.06.2013, was received in excess of the quantity specified in the documents, without the knowledge of the appellant - Held that:- Adjudicating authority demanded duty/ interest and imposed redemption fine of ₹ 1,15,000/- upon the appellant under Section 125(l) of the Customs Act, 1962. He also imposed a pe .....

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imposable. No other contrary case law of higher judicial forum has been brought to the notice of the Bench by the appellant. Further, first appellate authority has already extended substantial benefit to the appellant by setting aside the duty liability and by reducing the redemption fine and penalty - Decided against Assessee. - Appeal No. C/14205/2013 - Order No. A/10270/2015 - Dated:- 20-3-2015 - Mr. H.K. Thakur, Hon ble Member (Technical),J. For the Appellant : Shri Jagdish Surti, Advocate .....

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Jagdish Surti (Advocate) appearing on behalf of the appellant argued that appellant filed the required bill of entry with respect to the quantity as specified in the import documents ordered by them. That importer appellant had no knowledge of 3.8 MTS of import Cargo received in on shore tanks supplied by the sender. That no redemption fine and penalty is impossible upon the appellant in view of the following case Laws -: (i) Sham Lal & Company vs. Commissioner of Customs, New Delhi - [2003 .....

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ding goods and imposition of penalty under Section 111(m) and Section 112(a) of the Customs Act, 1962. Learned AR made the bench to go through Para 6 to 9 of the relied upon case law and emphasized that order passed by the first appellant is correct. 4. Heard both sides and perused the case records. Adjudicating authority under OIO No. KDL/AC/PS/1070/Gr.II/2013 dated 23-26.08.2013 demanded duty/ interest and imposed redemption fine of ₹ 1,15,000/- upon the appellant under Section 125(l) of .....

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vs. Bansal Industries (supra) held as follows in Para 6 to 9:- 6.We have gone through the order of the Tribunal. It is true that the Tribunal has recorded a finding of fact that it is inclined to accept the reasons given by the assessee that it was the supplier who by mistake loaded tin sheets waste which were not ordered by the assessee and that the Revenue has not shown that there was any flow back of funds for the purpose of tin sheets waste. However, a perusal of the order impugned shows tha .....

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vil law. The Apex Court recently in Chairman, SEBI v. Shriram Mutual Fund [(2006) 5 SCC 361] held as under :- Mens rea is not an essential ingredient for contravention of the provisions of a civil Act. Unless the language of the statute indicates the need to establish the element of mesn rea, it is generally sufficient to prove that a default in complying with the statute has occurred and it is wholly unnecessary to ascertain whether such a violation was intentional or not. The breach of a civil .....

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