2009 (1) TMI 910 - AT - Customs

Summary

Issues involved: Appeal against confiscation and penalty imposed on imported goods intercepted at the Coimbatore Airport.

The judgment pertains to an appeal against the confiscation and penalty imposed on RAMs imported by the appellants and intercepted at the Coimbatore Airport upon arrival from Singapore. The penalty of Rs. 2 lakhs was waived by the tribunal, and the appeal was proceeded with for disposal. The appellants sought a reduction in the quantum of fine and penalty, not contesting the liability of the goods to confiscation. However, due to the absence of a determination of the margin of profit, the tribunal was unable to decide on the appropriate amount of fine and penalty. Consequently, the impugned order was set aside, and the case was remitted to the Commissioner for a fresh decision on the margin of profit concerning the goods in question. The Commissioner was directed to determine the amount of fine and penalty within three months from the date of receipt of the order, providing the appellants with a reasonable opportunity to be heard in their defense.

The tribunal allowed the appeal by way of remand, emphasizing the need for a proper assessment of the margin of profit before determining the fine and penalty to be paid by the appellants. The decision highlights the importance of a fair and thorough evaluation in matters of confiscation and penalty imposition on imported goods, ensuring that the appellants are given a chance to present their case and defend their interests.