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M/s. The Mehta Fine Arts Versus The Customs, Excise and Service Tax Appellate Tribunal, The Commissioner of Customs

Confiscation of goods - Imposition of penalty - Violation of EXIM Policy - Held that:- There is no bar on the adjudicating authority, in a de-novo proceedings, to determine the quantum of fine or penalty. The fine and penalty imposed has been set aside and the matter is live for re- adjudication. Hence earlier order imposing fine or penalty does not have any relevance. The adjudicating authority, at its discretion, may impose appropriate fine or penalty. It does not matter whether the proceeding .....

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V. M. Velumani, JJ. For the Appellant : Mr. S. Renganathan For the Respondents : Mr. R. Aravindan JUDGMENT (Judgment of the Court was delivered by R. Sudhakar,J) The premises of the appellant firm was inspected by the Directorate of Revenue Intelligence, during which it was found that out of 18 second hand printing machines imported vide different Bills of Entry, for a value of ₹ 40,16,557/- (CIF), only two machines were found available in the premises. Hence show cause notice was issued t .....

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tion 111(o) of the Customs Act, 1962. I, however, give an option to the party to redeem the same on payment of fine of ₹ 12,75,000/ (Rupees twelve lakhs seventy five thousand only) under Section 125 of the Customs Act, 1962. 2.I impose the penalty of ₹ 1.5 (Rupees one lakh and fifty thousand only) on M/s.Mehta Fine Arts, Sivakasi under Section112(a) of the Customs Act, 1962" 2. Challenging the same, the appellant filed an appeal before the 1st respondent Tribunal. The Tribunal b .....

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ine Arts, Sivakasi are liable to confiscation under Section 111(o) of the Customs Act, 1962. (ii) I impose a penalty of ₹ 4,50,000/0 (Rupees Four Lakhs and Fifty Thousand only) on the importer under Section 112(a) of the Customs Act, 1962. (iii) I order that the amount of ₹ 75,000/- paid as pre deposit may be adjusted against the dues as above." Aggrieved by the same, the appellant preferred an appeal before the 1st respondent Tribunal. The Tribunal, vide order dated 05.03.2012, .....

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that though in these cases the goods were liable for confiscation, no redemption fine has been imposed as the machines were not available. Hence, the penalty of 10% imposed in respect of the impugned machines is quite reasonable and the same does not require any reduction. Consequently, all the three appeals are rejected." 3. Challenging the same, the appellant is before this Court with this appeal. On 07.06.2012, while admitting this appeal, this Court framed the following substantial ques .....

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