2007 (4) TMI 678 - AT - Customs

Summary

Issues: Appeal against confiscation of imported goods and imposition of fines and penalties by the Commissioner of Customs.

The judgment by the Appellate Tribunal CESTAT CHENNAI involved appeals against orders of the Commissioner of Customs confiscating goods imported by the appellants u/s 111 (d) of the Customs Act, with an option for redemption against payment of fine and imposing penalties. The goods in question were second-hand photocopying machines imported without the required specific license. The declared value of the goods was lower than it should have been. The Commissioner confiscated the goods with redemption option against determined fines and imposed penalties. The assessable value of the goods was enhanced, and duty was demanded accordingly.

In the case of M/s. Nipun Impex, the Tribunal found no reason to interfere with the Commissioner's order as the party did not challenge the enhancement of value or confiscation of goods. The redemption fine and penalty imposed were deemed reasonable, leading to the dismissal of Appeal No. C/144/2006.

For the remaining appellants not contesting the enhancement of value or confiscation of goods, their grievance was against the quantum of fines and penalties imposed by the Commissioner. In the case of M/s. RSM Enterprises, the Tribunal found the redemption fine reasonable but reduced the penalty. Similarly, in other cases, the Tribunal ordered marginal reductions in the fines and penalties imposed by the Commissioner. The impugned orders were modified accordingly, and the appeals were disposed of.