TaxTMI 
TaxTMI 
2018 (12) TMI 1848
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....Commissioner (Appeals), wherein he has reduced the fine and penalty under the condition that the goods could not be confiscated on the second charge of misdeclaration of value under Section 111(m) of the Customs Act, 1962 as the department could not bring any evidence which showed that the value declared in the subject bills of entry were misdeclared, thus leaving non-possession of a valid licence....
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....emption fine has been imposed on higher side. The imported goods were old and used garments and no proper market enquiry was conducted to ascertain the actual margin of profit (MOP), beside this, approximately 25% value was extra loaded without any reasonable justification and same was accepted by the importer who also incurred demurrage for more than one month. In these circumstances the redempti....
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....sing personal penalty the adjudicating authority observed in its OIO that in past in identical cases penalty equivalent to 10% was imposed and he imposed penalty of 11% giving no justification for such variation. I find that the penalty should not be imposed in such a fashion but circumstances of each case and role of importer should be examined case to case basis before imposing personal penalty.....
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....ce considering that alleged charge of under valuation under Section 111 (m) has been set aside and therefore, I reduce the personal penalty to 5% of CIF assessed value under Section 112 (a) of the Act. I, therefore, while imposing redemption fine and penalty, in respectful manner, follow the case laws of M/s Navpad Enterprises 2009 (235) E.L.T. 376 (Tri.-Bang.) affirmed by Hon'ble Kerala High Cour....