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TMI Blog2022 (6) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... mad Ismail Deshmukh, Shri Dadasaheb B. Pawar and Shri Allauddin Biswas. In the present case, we are concerned with the appeal of Shri Ganesh Maharudra Desai. By the impugned order, the Commissioner (Appeals) has upheld the order of the Additional Commissioner of Customs (Preventive) by which the Additional Commissioner confiscated the tug M.T. Mansi owned by the appellant and allowed it to be redeemed on payment of redemption fine of Rs.5,00,000/-. He has also imposed a penalty of Rs.2,50,000/- under Section 112(a) and 112(b) of the Customs Act. 2.1 Acting on an intelligence, officers of Customs (Preventive) intercepted three tugs, namely M.T. Baaz, M.T. Mansi and M.T. Sarsar along with motor launch P.H.N. RC. On the said tugs, certain qua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found in it and valued at Rs 5 lakhs." 2.2 Thereafter investigation was undertaken and show cause notice was issued to the appellant along with others involved stating as follows:- "(a) The 52100 kgs (61294 K L.) HSD Valued at Rs. 13,48,468/- (at the rate of Rs 22/- per liter) from TUG MT. Baaz discussed should not be confiscated absolutely under section 111 (d) (e) (f) and (h) of Customs Act, 1962 read with the provisions of Foreign Trade Policy 2004-2009. (b) The 48310 kgs (56835 KL) HSD Valued at Rs 12,50,370/- (at the rate of Rs 22/- per liter) from TUG M.T. Mansi discussed should not be confiscated absolutely under section 111 (d) (e) (f) and (h) of Customs Act, 1962 read with the provisions of Foreign Trade Policy 2004-2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorized Representative for the Revenue. 3.2 We find that undoubtedly certain quantity of smuggled HSD was found on board of M.T. Mansi. In para 54, the Additional Commissioner has recorded as follows:- "54. Mr. Ganesh Maharudra Desai is owner of the tug M.T. Lion Heart (earlier name M.T.Mansi) from where 48310 kgs was seized. He had given his tug on contract to a person whose name he gave as Shri. Sankar Mahto but he did not tell the address & contact number of said Mr. Sankar Mahato it appears that Shri Ganesh Maharudra Desai has taken fictitious name in order to cut the lead of the investigation. His tug had delivered 52100 kgs of the snuggled HSD in Indian Custom Water on 17th and 18th February. 2009 to the tug M.T.Baaz besides to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rriage, concealment, storage and smuggling of the seized diesel. Accordingly, the tugs are held liable for confiscation in terms of Section 115(1)(a)and 115(2)of the Customs Act, 1962. The valuation report of M/S Esvee Associates cannot be rejected just because the advocate has submitted another valuation report by another valuer 6 months later. M/S Esvee Associates is an independent valuer." 3.4 Therefore there is no dispute to the above facts. The value of the tug was ascertained by M/s. Esvee Associates, an independent valuer, and on the basis of the valuation report, the value of tug has been ascertained for imposition of the redemption fine on the tug. Accordingly we do not find any error in the redemption fine imposed for the release ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the said pass, Shri Ganesh M Desai stated that it seemed that the said pass had been made by Shri Mahboob Ibrahim Shaikh, who was in charge of the tug before 15.02.2009 and that he would pay the Rs 13,000 per month Investigation made with Belapur Customs revealed that the said Customs Pass was fictious." 4.2 Hence we are of the view that the penalty imposed on the appellant needs to be reduced and we reduce the same to Rs.50,000/- under Section 112(b) of the Customs Act, 1962. 4.3 In view of the discussions as above, the appeal is partly allowed to the extent of reducing the penalty from Rs.2,50,000/- to Rs.50,000/- (Rupees fifty thousand only). All other parts of the adjudication order are upheld. (Order pronounced in the open court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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