9911796707
TMI Blog2020 (4) TMI 247X X X X Extracts X X X X X X X X Extracts X X X X ..... ated Broadcasting Pvt. Ltd. had filed Bill of Entry No. 266716, dated 05.09.2008. 2. Customs appeal No. 511 of 2009 is filed by the Revenue seeking enhancement of the redemption fine on the imported goods from Rs. 2,50,000/- only imposed by the adjudicating authority in the impugned order. The second prayer in the Revenue's appeal is enhancement of the penalty of Rs. 30,000/- only imposed upon the importer. The assessee's appeal No. C/628/2009 is seeking setting aside of both the fine and penalty imposed upon them by the adjudicating authority in the impugned order. 3. As far as the Revenue's appeal No. C/511/2009 is concerned, we find that in terms of the litigation policy of Government of India Circular F.No. 390/Misc/163/2010-JC, dt. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . It is not in doubt that the goods in question were removed from the Customs area by the importer appellant without filing bill of entry and without paying any duty whatsoever. In terms of Section 111(j) "any dutiable or prohibited goods removed or attempted to be removed from a customs area or a warehouse, without the permission of the proper officer or contrary to the terms of such permission, are liable for confiscation." In terms of Section 111(m) "any goods which do not correspond in respect of value or in any other particular, with the entry made under the Customs Act are liable for confiscation". The goods have been confiscated as per the impugned order under both sections 111(j) and 111(m). The confiscation of the improperly impor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e custody of the custodian. It is also true that they have returned the goods to the customs after such discovery. These are mitigating factors in this case. The value of the goods declared was Rs. 83,13,505/-. The maximum redemption fine imposable on confiscation is equal to the market value of the goods. However, the adjudicating authority has imposed a fine of only Rs. 2,50,000/-. The penalty which is imposable under section 112 is equal to the value of the goods. However, the penalty which is imposed, is a small fraction of the value of the goods i.e. Rs. 30,000/- only. We, therefore, find that both fine and penalty are fair and not unreasonable. However, considering the totality facts of the case, we find that reduction of redemption f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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