TMI Blog2024 (3) TMI 702X X X X Extracts X X X X X X X X Extracts X X X X ..... ervations made by the learned Commissioner (Appeals), we find that he took a lenient view in reducing the quantum of penalty on the appellant. However, considering the overall facts and circumstances of the case, more particularly, absence of the profit margin involved in the case in hand and that the confiscated goods were still under the custody of the department, we are of the view that the end ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of cigarettes imported under warehouse bill of entry for re-export purpose, with the intention of either effecting clandestine removal to domestic area or smuggling the same abroad by mis-declaring the relevant details. On the basis of such intelligence, one container being No. CAXU 8090067 was located and kept under watch by the customs authorities at the port of import. Subsequently, M/s Horizo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscated the declared quantity of 10,49,000 cigarette sticks, with the option to redeem the same on payment of redemption fine of Rs.10,00,000/-, with the condition that both the said confiscated goods should only be re-exported. Besides, the said original order had also imposed penalty of Rs.50,00,000/- under the provisions of Section 112(a) of the Customs Act, 1962 on the appellant. On appeal a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the impugned consignment. I also find that the impugned goods are perishable in nature and would not have any commercial value once the goods are expired. The appellant had not made any profit in this whole transaction. Though the impugned consignment was imported to be reexported to third country, there was clear mis-declaration in quantity. There appears to be prima facie malafide intentio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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