2009 (4) TMI 593 - AT - Customs

Summary

Issues:
1. Confiscation of Motor Cycle under Customs Act
2. Reduction of fine and penalty by Commissioner (Appeals)
3. Revenue's appeal against the impugned order

Confiscation of Motor Cycle under Customs Act:
The respondent brought a Motor Cycle from the USA after a stay of 19 years, requiring an Import Licence under the Exim Policy. The Adjudicating Authority held the Motor Cycle liable for confiscation under Section 111(d) of the Customs Act, imposing a redemption fine and penalty. The Commissioner (Appeals) reduced the fine and penalty after considering the circumstances, citing precedents like Jain Exports Pvt. Ltd. v. Union of India and Extrusion v. Collector of Customs, Calcutta. The Commissioner found no intentional violation of laws and exercised discretionary powers to lower the fines. The Tribunal upheld the Commissioner's order, emphasizing the legal and proper nature of the decision.

Reduction of fine and penalty by Commissioner (Appeals):
The Commissioner (Appeals) reduced the redemption fine and penalty imposed on the respondent for bringing the Motor Cycle without the required Import Licence. Relying on legal precedents, the Commissioner found that the respondent's actions were not intentional infractions of the law. The Commissioner exercised discretionary powers to mitigate the fines, considering the personal use nature of the Motor Cycle purchased in the USA. The Tribunal affirmed the Commissioner's decision, deeming it legal and appropriate.

Revenue's appeal against the impugned order:
The Revenue filed applications for early hearing and stay of the Commissioner (Appeals) order, citing lack of grounds of appeal and authorization by the Committee of Commissioners of Customs and Central Excise. The Tribunal noted the absence of grounds of appeal in the Revenue's petition, criticizing the non-application of mind by the Revenue Authorities. Despite the Revenue's appeal, based solely on the filing of an appeal against the impugned order, the Tribunal rejected the appeal, upholding the Commissioner (Appeals) decision as legal and proper. The Tribunal highlighted the need for proper grounds of appeal and dismissed the Revenue's prayer, concluding the case.