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The Commissioner of Customs (Sea Imports) , Chennai Versus Customs, Excise & Service Tax Appellate Tribunal, Chennai and others

2015 (9) TMI 513 - MADRAS HIGH COURT

Monetary limit – Redemption fines and penalty being less than monetary limit – Confiscation of goods and consequent imposition of redemption fine and penalty was imposed by adjudicating authority – Tribunal found that confiscation ordered under Section 111-D of Customs Act is not maintainable and as result, allowed appeal filed by assesse – Held that:- seen from records that assessing officer initially imposed ₹ 3,00,000/- as redemption fine and ₹ 70,000/- as penalty, which, on appea .....

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Sudhakar and Ms. K.B.K. Vasuki, JJ. For the Petitioner : Mr. Vikram Ramakrishnan For the Respondent : Mr. Hari Radhakrishnan Judgment (DELIVERED BY R.SUDHAKAR, J.) Aggrieved by the order passed by the Tribunal in allowing the appeal filed 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 questions of law for consideration :- 1) Whether the Tribunal is right .....

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ight in setting aside the order of confiscation and penalty based on presumptions and assumptions after having admitted the fact that there has been a misdeclaration in the Bill of Entry? 4) Whether the Tribunal is right in setting aside the order imposing penalty under Section 112 of the Customs Act, 1962?" 2. The case relates to confiscation of goods and consequent imposition of redemption fine and penalty in a case of import of second hand machinery under different consignments under dif .....

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e preferred appeal to the Tribunal. However, the Department did not file any appeal against the order of the Commissioner (Appeals) for restoration of redemption fine and penalty. The Tribunal, on considering the facts of the case, on merits, found that the confiscation ordered under Section 111-D of the Customs Act is not maintainable and as a result, allowed the appeal filed by the assessee, against which the appellant/Department has preferred the present appeal. 4. Learned counsel appearing f .....

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