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Issues Involved:
1. Whether the Tribunal's finding upholding the charges and imposing redemption fine or penalty is perverse and/or arrived at by excluding relevant material and/or considering irrelevant material. Summary of Judgment: Issue 1: Tribunal's Finding and Imposition of Redemption Fine or Penalty The High Court at Calcutta examined the Tribunal's decision to uphold the charges against the applicant and impose a redemption fine and personal penalty. The applicant, a manufacturer of plastic materials, imported a plastic extruder machine under the Open General Licence (OGL) as per the Import & Export Policy of 1980-81. However, the machine was detained at a Greek port, causing delays and necessitating repairs. Upon arrival in 1984, the customs authorities found discrepancies in the screw diameter, leading to allegations of mis-declaration and non-compliance with the Import Policy for 1983-84. The Tribunal upheld the Collector of Customs' order for confiscation and imposition of fines, ignoring the applicant's contention that the original shipment date and extenuating circumstances should have been considered. The High Court found that the Tribunal ignored relevant materials and evidence, such as the conditions of OGL, the shipment date, and the applicant's bonafide conduct. The High Court emphasized the importance of mens rea and bonafide conduct in determining the imposition of fines and penalties, citing various Supreme Court decisions. The High Court concluded that the Tribunal's findings were perverse and not sustainable, as they failed to consider the extenuating circumstances and bonafide conduct of the applicant. The question in the reference was answered in the affirmative, indicating that the Tribunal's decision was flawed.
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