2018 (5) TMI 267 - AT - Customs

Rectification of mistake - penalty - appellant submits that imposition of penalty on the applicant is excessive inasmuch as his monthly earning is around ₹ 5,000/-. - Held that - after analyzing the evidences placed on record and the role played by the appellant this Tribunal has arrived at the quantum of the penalty - Reassessing the quantum would result into re-appreciation of the evidences and review of the order, which is not vested with the Tribunal - ROM application dismissed.

Summary

Issues: Rectification of mistake in penalty imposition

In this case, the appellant filed an application seeking rectification of a mistake claimed to be apparent on the face of the order dated 21.08.2014. The appellant's advocate argued that the penalty imposed on the appellant was excessive, considering the appellant's monthly earning of around ?5,000. The advocate contended that the penalty was disproportionate to the offense committed and requested the penalty to be set aside. On the other hand, the Revenue's counsel argued that the Tribunal had considered the appellant's role and imposed the penalty accordingly. The Revenue's counsel cited a Supreme Court judgment to support the position that revisiting the penalty quantum would amount to reviewing the order, a power not vested with the Tribunal. The Tribunal, after analyzing the evidence and the appellant's role, found merit in the Revenue's contention. The Tribunal concluded that reassessing the penalty quantum would involve re-appreciation of evidence and a review of the order, which was beyond the Tribunal's authority. Therefore, the application for rectification of mistake was rejected, and the original order stood.