2019 (12) TMI 1680 - AT - Customs

Challenged the order passed by Ld. Commissioner (Appeals) - enhancing the penalty ignoring the mandate of Regulation 5 of the Customs (Provisional Duty Assessment) Regulations, 2011 - HELD THAT - The Commissioner (Appeals) while allowing the appeal filed by the Department had enhanced the penalty to Rs. 50,000/- On perusal of Regulation 5, it is seen that it prescribes the maximum limit of penalty. The minimum amount of penalty has not been prescribed and has been left to the discretion of the authority. The expression which may extend to does not relate to the minimum amount of penalty but to the maximum amount of penalty which could be imposed. Thus, the impugned order is set aside and the order of the Adjudicating Authority is re-stored. Appeal filed by the appellant is thus allowed in the above terms.

Summary

The appeal was filed against Order-in-Appeal No. 92/CUS/CCP-GST/2018, where the penalty was enhanced to Rs. 50,000. The Tribunal set aside the impugned order and restored the order of the Adjudicating Authority, allowing the appeal filed by the appellant.