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TMI Blog2016 (12) TMI 1151X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/02/2007 with Customs House, Visakhapatnam for import of 160 pieces of Gurjan Round Logs of Myanmar origin. The vessel arrived on 28/02/2007 and the logs were permitted to be removed to the bonded warehouse premises of M/s. Maha Maruti Logistics Pvt. Ltd. The entire logs had been transported from the vessel to the bonded warehouse during the period between 28/02/2007 and 04/03/2007. The logs / goods were waiting the examination by the Customs Officers. Based on specific intelligence, the DRI officers visited the bonded premises and found that 34 logs were removed from the bonded warehouse. It is alleged that the appellant removed 34 logs and also attempted to tamper the goods by way of cutting some of the logs lying in the warehouse before ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... customs duty paid and therefore no intention to evade payment of duty can be alleged against them. Further he submitted that the imposition of redemption fine of Rs. 2 lakhs on the 34 pieces of timber logs is not legal since the goods are not available for confiscation and also for the reason that the appellant has paid duty upon these 34 numbers of logs. He pleaded to take a lenient view with regard to penalty imposed on the appellant as well as Shri Aman Garg. 4. On behalf of the respondent, the learned AR Shri Arun Kumar stressed the point that the appellants had interfered with the goods kept in the bonded warehouse. The appellants had tampered with the timber logs, which is established from the fact that they had brought wood cutting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the law applicable to the situation of bonded warehouse. The act of the appellants in bringing wood cutting machine and generator to the premises in order to tamper with the logs and cutting them into pieces before the inspection by the Customs officers has to be viewed seriously. On such grounds, I do not find any ground to interfere with the penalty imposed on M/s. EPVL. The penalty of Rs. 1,10,000/- imposed on M/s. EPVL is sustained. However, the penalty of Rs. 50,000/- imposed on Shri Aman Garg, in my view, is on the higher side. I consider that the imposition of penalty of Rs. 20,000/- on Shri Aman Garg would meet the ends of justice. I order accordingly. 7. From the foregoing, in appeal No.E/344/2008, imposition of redemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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