TMI Blog2022 (3) TMI 825X X X X Extracts X X X X X X X X Extracts X X X X ..... at even in the absence of mens rea, the penal provisions under Section 112 of the Customs Act, 1962 can be invoked. The Hon ble Apex Court in the case of Siemens India Ltd. [ 1999 (8) TMI 84 - SUPREME COURT ] has held that the redemption fine cannot be imposed when the goods are exported - thus, the redemption fine imposed in the present case is unwarranted and the same is set aside. Penalty - HELD THAT:- Apart from imposing redemption fine, the adjudicating authority has imposed a penalty of ₹ 4,00,000/- under Section 112 (a) (i) (ii) of Customs Act, 1962. The undeclared goods have come to light after screening of the container by the Department. Taking these facts into consideration, the penalty can be reduced to ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9 stating that the supplier had sent the undeclared goods erroneously and that they had not placed orders for such goods. They requested to reship such goods. They also submitted a letter from the supplier in which it was stated that the goods were shipped wrongly. 3. After adjudication, the original authority ordered for confiscation of the entire goods. However, he allowed redemption of the goods covered under Annexure-II, V, VI, VII VIII for the purposes of reexport only on payment of redemption fine and imposed penalty. He also ordered for destruction of goods covered under Annexure-IV of the order. Aggrieved by such order, the appellant filed appeal before the Commissioner (Appeals). After granting personal hearing, the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imposition of redemption fine and penalty. The appellant has paid redemption fine and penalty and the goods have already been re-exported. 5. Ld. Counsel submitted that redemption fine is imposed on the basis of margin of profit that is arrived at when the goods are cleared for home consumption. In the present case, the goods have been re-exported. To support his case, he relied upon the decision of the Hon ble Supreme Court in the case of Siemens India Ltd. Vs Collector of Customs - 1999 (113) ELT 776 (SC) and the judgement of Hon ble jurisdictional High Court in the case of Sankar Pandi Vs UOI 2002 (141) ELT 635 (Mad.). The said decision of the Hon ble High Court of Madras was affirmed by the Hon ble Supreme Court as reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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