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TMI Blog2017 (5) TMI 1439X X X X Extracts X X X X X X X X Extracts X X X X ..... onfiscation of the goods under Section 111(d) of the Customs Act, 1962 read with Section 3(e) of Insecticides Act, 1968, and also imposed a penalty of Rs. 20,00,000/- under Section 112(a) of the Customs Act, 1962. The appellant filed appeal before the Tribunal. By order No.MA/162/KOL/2011, FO No.A-271/KOL/2011 dated 23.09.2011 in Miscellaneous Application No.MA-462/2010 (Intervention) in Appeal No.C/440/2009, the Tribunal upheld the absolute confiscation of the imported goods and reduced the penalty to Rs. 10,00,000/-. The appellant filed an appeal before the Hon'ble Calcutta High Court against the order of the Tribunal. Hon'ble Calcutta High Court by an order and judgement dated 10.09.2013 in CUSTA No.8/2011 remanded the matter to the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ribunal, as & when the appeal is listed for hearing. 5. The ld.Advocates appearing on behalf of the appellant and the intervener argued the matter at length and submitted the literature of Boric acid and case laws. I find that the scope of the present appeal is limited as to whether the quantum of redemption fine as determined by the Adjudicating Authority is justified and proper. The earlier order of the Tribunal upheld the confiscation of the imported goods and reduced the penalty which is merged with the order and judgement dated 10.09.2013 of the Hon'ble Calcutta High Court in CUSTA No.8 of 2011. The Hon'ble High Court remanded the matter to the Commissioner of Customs (Port) only to determine the fine in lieu of confiscation under Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... officer thinks fit : Provided that, without prejudice to the provisions of the proviso to sub-section (2) of section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. Where any fine in lieu of confiscation of goods is?[(2) imposed under sub-section (1), the owner of such goods or the person referred to in sub-section (1), shall, in addition, be liable to any duty and charges payable in respect of such goods.]" Proviso to Section 125(1) of the Act, 1962 provides that such fine shall not exceed the market price of the goods confiscated, less the case of imported goods, the duty chargeable thereon. I find that the appellant raised various issues in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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