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2015 (12) TMI 407 - CESTAT MUMBAI

2015 (12) TMI 407 - CESTAT MUMBAI - 2015 (325) E.L.T. 886 (Tri. - 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 upho .....

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gainst order of the Commissioner (Appeals) wherein the redemption fine as well 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 compute .....

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er 72 of ITC (HSN), provides that seconds/defectives of items specified is permitted 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 720 .....

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s Seaport at Mumbai, Chennai and Kolkata. The appellant realising his mistake 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 a .....

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part and reduced the redemption fine to ₹ 4,20,000/- and also reduced 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 o .....

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