2017 (8) TMI 976 - AT - Customs

Quantum of redemption fine and penalty - designated port for import of cable scrap ISRI Barley (Millbery) - Held that - the only offence committed by the respondent is that they have imported the scrap at ICD, Rewari which cannot be imported through ICD, Rewari. As ICD, Rewari is not designated port to that such goods and for that mistake of the respondent, the adjudicating authority has already imposed redemption fine of ₹ 1,50,000/- and penalty of ₹ 25,000/- which is sufficient in the facts and circumstances of the case, as there is no major fault of the respondent for importation of said goods - appeal dismissed - decided against Revenue.

Summary

Issues:
Appeal against enhance of redemption fine.

Analysis:
The case involved an appeal by the Revenue against the impugned order for the enhancement of redemption fine. The respondent had filed bills of entry for clearance of goods, specifically cable scrap, at ICD Rewari. It was discovered that the goods were in unshredded condition and imported through a port that was not designated for such imports. Consequently, the adjudicating authority confiscated the goods, allowing redemption on payment of a fine of &8377; 1,50,000 and imposed a penalty of &8377; 25,000. The Revenue contended that the redemption fine was too low.

Upon hearing the arguments, it was observed that the only offense committed by the respondent was importing the scrap through an unauthorized port. The adjudicating authority had already imposed a fine and penalty, considering the circumstances. It was determined that the imposed fines were adequate given the situation, as the respondent's mistake was not major in the importation process.

In conclusion, the impugned order was upheld as there was no significant fault on the part of the respondent in importing the goods. The appeal by the Revenue was dismissed, and the decision was made in favor of the respondent.