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Commissioner Versus NGA Steels Pvt. Ltd.

2015 (9) TMI 30 - MADRAS HIGH COURT

Setting aside of confiscation and penalty order Monetary limit Whether Tribunal's order setting aside confiscation and penalty ordered by Adjudicating Authority is in order, when there is clear violation of procedure contemplated under EXIM Policy by importer Held that:- AO initially imposed redemption fine and penalty, which, on appeal, was subsequently reduced by Commissioner (Appeals) and on further appeal by assessee, Tribunal set aside order of Commissioner (Appeals) Therefore, very .....

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by the assessee, the Revenue/appellant is before this Court by filing the present appeal. This Court, vide order dated 2-3-2012, while admitting the appeal, framed the following substantial question of law for consideration :- Whether the Hon'ble Tribunal's order setting aside the confiscation and penalty ordered by the Adjudicating Authority is in order in terms of Public Notice No. 152/2004, dated 19-10-2004 when there is clear violation of the procedure contemplated as per Annexure I .....

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icate, the imported goods have to be examined in full. Since the importer did not file pre-shipment certificate, the adjudicating authority imposed a redemption fine of ₹ 1,25,000/- and penalty of ₹ 1,00,000/-. Aggrieved by the said order of the adjudicating authority, the assessee preferred appeal before the Commissioner (Appeals), who, by order dated 13-5-2005 reduced the redemption fine from ₹ 1,25,000/= to ₹ 75,000/= and reduced the penalty from ₹ 1,00,000/- to .....

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y objection as to the maintainability of the case of the appellant contending that the appellant ought not to have been filed the appeal in view of Board Circular DOF. No. 390/170/92-JC, dated 13-1-1993, wherein for preferring an appeal, monetary limit is fixed and only if the monetary limit exceeds ₹ 2 lakhs, appeal can be filed. Since the monetary limit in the present case, even as per the order of the Commissioner (Appeals) is well within the limit of ₹ 2 lakhs, the present appeal .....

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