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M/s BE Office Automation Products (P) Limited Versus Commissioner of Customs and Central Excise

2016 (9) TMI 524 - PUNJAB & HARYANA HIGH COURT

Restoration of order passed by first Appellate Authority - levy of redemption fine - Section 125 of the Customs Act, 1962 - imposition of penalty - Section 112(a) of the Customs Act, 1962 - amount of redemption fine and penalty increased buy the Tribunal - jurisdiction of Tribunal - Whether redemption fine and penalty, as determined by the first appellate authority, can be increased further by the Tribunal in the appeal filed by the assessee, especially when the appeal filed by the department ag .....

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ine and penalty was increased. That course was not possible in the appeal filed by the assessee, especially when the appeal filed by the department had been dismissed - order passed by the Tribunal set aside - order passed by the first appellate authority restored - amount of penalty and redemption fine as imposed by first appellate authority justified - appeal allowed - decided in favor of appellant. - Customs Appeal No. 42 of 2014 (O&M) - Dated:- 30-8-2016 - Rajesh Bindal And Harinder Singh Si .....

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not restricted during the period in question ? (b) Whether impugned order passed by Ld. Tribunal is perverse and contrary to its earlier orders ? (c) Whether Ld. Tribunal is justified to enhance fine and penalty in the appeal of the appellant ? (d) Whether amount of fine and penalty upheld by Ld. Tribunal is justified when in identical cases amount has been substantially reduced ? (e) Whether imposition of fine and penalty is justified in the present case ? 2. Learned counsel for the appellant s .....

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t preferred further appeal before the Tribunal. The department also filed appeal bearing Custom Appeal No. C/719/2008-CUS (DB). The Tribunal, after hearing the parties, dismissed the appeal filed by the department. However, in the appeal filed by the appellant, the amount of redemption fine was increased from ₹ 2,00,000/- to ₹ 3,00,000/- and penalty from ₹ 1,20,000/- to ₹ 3,00,000/-, which was totally without jurisdiction, as in the appeal filed by the appellant, the amou .....

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