2017 (3) TMI 1589 - HC - Customs

Confiscation - redemption fine - penalty - Whether the Tribunal was justified in holding that a case for penalty/confiscation under Sections 111 and 112 of the Customs Act is made out on the facts brought on record by the Revenue? Held that - the Department has failed to establish that the finding which has been arrived at by the Tribunal is wrong - confiscation/penalty order by Tribunal upheld - appeal dismissed.

Summary

Issues:
Challenge to judgment by Customs, Excise and Service Tax Appellate Tribunal; Substantial question of law regarding penalty/confiscation under Customs Act; Confiscation and penalties imposed on appellant and individuals; Disputed importation of looms and machines; Failure to establish findings by Department; Tribunal's decision upheld.

Analysis:
The appellant challenged the judgment and order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The substantial question of law framed by the Court pertained to the justification of penalty/confiscation under Sections 111 and 112 of the Customs Act. The appellant contested the confiscation of looms, ELTEX Jacquard machines, digital camera, laptop, and air bag tube, along with the imposition of fines and penalties under various sections of the Customs Act. The appellant argued against the findings of the Commissioner of Customs, Central Excise, Jaipur, highlighting discrepancies in statements and evidence regarding the age and origin of the imported goods. Despite the appellant's contentions, the Department failed to establish the Tribunal's findings as incorrect.

The Tribunal, in its decision, upheld the confiscation of the imported items and the imposition of fines and penalties. The Commissioner's order detailed the confiscation and fines imposed on the looms, machines, electronic devices, and individuals involved. The Tribunal concurred with the Commissioner's order and found no grounds for interference, stating that the issue had already been resolved in favor of the Department. Consequently, the appeal was dismissed, affirming the Tribunal's decision and upholding the penalties and confiscations imposed on the appellant and individuals.