TMI Blog2023 (12) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... port as Cast Iron Scrap - restricted goods or not - HELD THAT:- Considered, the flow of the decisions in the recent past on redemption fine on re-export is in favor of assessee based on the proposition that on reexport no import takes place on the soil of India and therefore the goods are not redeemed within the territory of India and therefore the redemption fine no more remains imposable. This ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of imposition of penalty, the same is found reasonable and is maintained, in the facts and circumstances of this matter. Appeal allowed. - HON'BLE MEMBER (JUDICIAL), MR. SOMESH ARORA Shir. Vikash Mehta, Consultant for the Appellant Shri. Sanjay Kumar, Superintendent ( Authorized Representative ) for the Appellant ORDER SOMESH ARORA The matter pertains to in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goyal Trading Co. Vs. Commissioner of Customs, Nhava Sheva-III- 2023 (10) TMI 294-CESTAT, Mumbai Royal Imports and Exports Vs. Commissioner of Customs, Tuticonrin- 2021 (377) ELT 865 (Tri- Chennai) Eminence Technologies Vs. Commissioner of Customs., C.EX. Service Tax, Noida-2019 (370) ELT 825 (Tri-All.) Sankar Pandi Vs. Union of India-2002 (141) ELT 635 (Mad.) Ajanta Watc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of Rs. 1,00,000/- in the instant case was on the higher side when mens rea was also not proved. 4. Learned AR opposing the prayer stated that considering the offending nature of the goods which were hazardous in nature and were restricted under the provisions of Foreign Trading Policy and Regulations, both imposition of redemption fine for attempted profits as well as imposition of penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mens rea, it is trite law that quoting improper Section cannot be reason not to impose penalty when residuary penal Section like Section 117 exist in the legislation, which does not require mens rea . Considering the offending nature of the goods which can create environment perils for Indians, the wrong quoting of section by the department should not come in the way of imposition of penalty, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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