2003 (11) TMI 411 - AT - Customs

Summary

Issues:
1. Appeal against the order of the Commissioner (Appeals) confirming liability to confiscation of imported marbles but reducing the fine for redemption.
2. Tribunal's decision on hearing both appeals together.
3. Department's appeal seeking to enhance the penalty.

Analysis:
1. The appeal before the Appellate Tribunal CESTAT, Mumbai was filed by the Commissioner challenging the order of the Commissioner (Appeals) which confirmed the liability to confiscation of marbles imported by the respondent but reduced the fine for redemption from Rs. 9.10 lakhs to Rs. 3 lakhs. The main contention of the appeal was against this reduction in fine.

2. The counsel for the respondent pointed out that a previous order by the Tribunal had set aside the order of the Commissioner in a related appeal by the importer. The departmental representative argued that both appeals should have been heard together as the department's appeal was filed after the Tribunal heard the importer's appeal. However, the Tribunal disagreed, stating that there was no appeal by the department that would impinge upon the appeal of the importer. The Tribunal found that the department had the opportunity to present its case before the appeal was disposed of, and since the order was passed on merits with a finding against the confiscation and penalty, the department's appeal seeking to enhance the penalty could not be entertained.

3. The Tribunal, after considering the arguments presented, dismissed the appeal by the Commissioner. The decision was based on the fact that the department's appeal seeking to enhance the penalty could not be entertained after the previous order had been passed on merits, finding the confiscation and penalty not sustainable. Therefore, the appeal was dismissed, and the decision of the Commissioner (Appeals) confirming the liability to confiscation but reducing the fine for redemption was upheld.