2009 (2) TMI 681 - AT - Customs

Redemption fine and penalty - Quantum of - import of restricted goods - second-hand photocopiers - confiscation -

Summary

In the appellate tribunal CESTAT, Bangalore, the Revenue filed appeals and stay applications against the impugned Orders-in-Appeal in cases involving the import of photocopiers. The issue revolved around the redemption fine and penalty imposed on the imported goods due to restrictions under the Foreign Trade Policy. The Commissioner (Appeals) had modified the original order by restricting the redemption fine and penalty to 10% and 5% of the value of the imported goods, following previous decisions of the Bench. The Revenue argued that a uniform penalty should not be followed for repeated offenders, citing case law. However, the tribunal upheld the Commissioner's decision, noting that different criteria should not be adopted for similar cases. The Hon'ble High Court of Madras also supported the 10% and 5% fine and penalty. The tribunal emphasized that imposing different penalties for similar imports would be discriminatory, and the Commissioner's decision was legal and proper, as it followed the tribunal's precedents. Consequently, the Revenue's appeals and stay applications were rejected.