TMI Blog2015 (12) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... ication, there was shortage of quantity of export goods to the tune of around 30%. If the goods were not checked at the time of export, the appellant could have shown the quantity of export goods as shown in the shipping bill as correct and had availed rebate claim thereon. It is only after detection of the shortage of quantity, the appellant sought to forego the rebate claim. Therefore, the excus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (J) For the Appellant : Shri R S Yadav, Consultant For the Respondent : R K Grover, AR ORDER The appellant is in appeal against the impugned order imposing redemption fine and penalty on them. 2. The brief facts of the case are that appellant is a manufacturer of Gutkha under the brand name of 'kolhapuri'. The appellant filed shipping bill on 1.8.2012 declari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscation which were provisionally released for export on payment of redemption fine, so imposed, to the tune of ₹ 12 lakhs and penalties under section 114(iii) and 114 AA were imposed of ₹ 2 lakh each. The said order was confirmed by the learned Commissioner (Appeals). Aggrieved from the said order, appellant is before me. 3. Learned Counsel for the appellant submits that the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ircumstances, the export goods are rightly held by both the lower authorities as liable for confiscation and redemption fine and penalty was rightly imposed on the appellant. 5. Heard the parties. Considered the submissions. 6. In this case, it is a fact on record that on physical verification, there was shortage of quantity of export goods to the tune of around 30%. If the goods were not ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r found short is 15,26,400 pouches, which I find is appropriate. Therefore, redemption fine of ₹ 12 lakh imposed on the appellant is confirmed. Further, I find that penalty of ₹ 2 lakh each has been imposed on the appellant under section 114(iii) and 114AA of the Act, which I find in the facts of the case is excessively high. Therefore, I reduce it to Rs.One lakh each under section 114 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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