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Issues involved: Imposition of redemption fine in lieu of confiscation due to misdeclaration of goods exported leading to more claim of drawback.
Imposition of redemption fine: The case involved misdeclaration of goods exported with the intention to avail more drawback. The Assistant Commissioner's Order-in-Original dated 29-3-2006 denied the irregularly claimed drawback of Rs. 33,882/- and imposed a penalty of equal sum on the exporter. However, as the goods were not available for confiscation, no redemption fine was imposed. Appeal process: The appellants, aggrieved by the Order-in-Original, filed an appeal before the Commissioner (Appeals), who dismissed the appeal in an Order-in-Appeal dated 19-9-2006. Subsequently, a Revision Application was filed before the Government of India, which was also dismissed on 12-7-2007. The Department then filed an appeal before the Commissioner (Appeals) for imposition of the redemption fine, leading to an Order-in-Appeal dated 27-8-2007 for remand. Jurisdiction issue: The Tribunal found the appeal filed by the appellants not maintainable due to lack of jurisdiction. The cause of action, relating to misdeclaration of goods exported and consequent disallowance of drawback claim, penalty, and redemption fine, falls under the jurisdiction of the Government of India. The Tribunal emphasized that penalty provisions cannot be separated from the core issue of drawback claim, and hence, the appeal was dismissed on the ground of lack of jurisdiction.
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