TMI Blog2018 (3) TMI 1258X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot be said that due to any violation occurred at the time of clearance of the goods, they have been unduly benefitted. However, since there is a violation of the FTP and since the goods were available, it has been confiscated - the redemption fine reduced from ₹ 6.25 lakhs to ₹ 4,00,000/-. Appeal allowed in part. - APPEAL No. C/87111/16-Mum - ORDER No. A/85311/2018 - Dated:- 20-2-2018 - Mr. Ramesh Nair, Member (Judicial) Ms. Nishta Sikroria, Advocate, for appellant Shri Chatru Singh, Assistant Commissioner (AR), for respondent ORDER The facts of the case are that M/s. Precision Car India Pvt. Ltd. imported a Hybrid Porshe car on 29.10.2010 and cleared the same on payment of duty on 29.11.2010. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er. They have no role either in import of the car or clearance thereof. Therefore, if at all any violation is there, the same cannot be attributed to the appellant. Therefore, the redemption fine should not have been imposed on the appellant. She submits that the importer who violated the condition of FTP has already been penalized. Therefore, the appellant was wrongly fastened with the redemption fine. She placed reliance in the Hon ble Supreme Court judgment in the case of Mohan Meakins Ltd. vs. CCE, Kochi (2000) 1 Supreme Court Cases 462. She submits that on the last occasion, while hearing the matter, the Bench has proposed to come out with a settlement. In that regard, she was allowed to take instruction from her client. Accordingly, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P and since the goods were available, it has been confiscated. To this extent, I do not find any error in the order of the lower authority. But it also cannot be brushed aside that the appellant is not the party to any violation of the condition of FTP. Since the confiscation of goods is legal and proper, the same has been maintained. Looking to the overall facts and circumstances and bona fide of the appellant, I am of the view that a lenient view should be taken. I also take a note that in the last hearing, this Bench has given an option to the appellant to come out with a settlement. Taking into consideration the same and overall facts and circumstances of the case, I reduce the redemption fine from ₹ 6.25 lakhs to ₹ 4,00,000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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