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M/s Raksha Global Steel Pvt. Ltd. Versus Commissioner of Customs (Gen) , Mumbai

2015 (12) TMI 407 - CESTAT MUMBAI

Import of restricted item - Redemption fine - Penalty - Held that:- It is an admitted fact that the appellant imported the goods under one of a mistake. The violation of port restriction is only a venial breach. It is also not a fact that the appellant is a repeated offender. In view of the technical breach, and for that taking notice of the fact that the appellant have suffered heavy demurrage of ₹ 8 lakhs, I uphold the order of confiscation but reduced the redemption fine under Section 1 .....

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ll as penalty imposed under Section 112(b) of the Customs Act were reduced. 2. The brief facts are that the appellant imported goods declared as M.S. TMPB DEFECTIVE COILS vide Bill of Entry dated 2/9/2013 at JNCH, Nhavasheva Port. The net weight was declared as 108.708 MTs and the declared unit price as USD 578.852 PMT CIF, the total assessable value as per declaration was ₹ 41,53,332/- and duty payable was computed at ₹ 11,98,313/-. The goods were examined under first check with spe .....

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ermitted for import free except those in respect of which the C.I.F. Value of import is below the value specified against each of the item. For the Licensing Note 2 to chapter 72 of ITC provides prime steel items as specified below is permitted for imports free except those in respect of which the CIF value of imports is below the value specified against each of the item, wherein it is stated that under ITC (HS) Code 7208, HR coils can be freely imported having minimum CIF value of US $ 254 and .....

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e admitted the same before the authority and vide letter dated 5/9/13 submitted that there shipping agent due to oversight mentioned the port of destination as Mulund ICD and that it is genuine mistake and prayed for sympathetic consideration. He further submitted that they do not want a show-cause notice. Vide Order-in-Original dated 20/9/13, it was held that the importer had accepted the mistake committed by them and also the importer have not produced any valid import licence and hence the im .....

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the penalty under Section 112(a) to ₹ 50,000/-. The learned Commissioner (Appeals) also held that penalty and fine can be imposed on the basis of facts, placing reliance on the ruling of the Hon ble Supreme Court in the case of Jain Exports Private Ltd. Vs. Union of India 1993 (66) ELT 537 (S.C.), wherein it is laid down that quantum of redemption fine should depend on the facts and circumstances of each case and one point action of the assessee. Further the Commissioner (appeals) found th .....

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