1999 (10) TMI 192 - AT - Customs

Summary

Issues:
- Imposition of redemption fine and penalty under the Customs Act
- Validity of the impugned order passed by the Commissioner
- Consideration of various factors in determining the redemption fine and penalty

Analysis:
- The appellant filed an appeal against the order of the Commissioner of Customs imposing a redemption fine and penalty under the Customs Act. The raids conducted by Customs Officers led to the seizure of foreign origin zinc and lead ingots from various transport companies' godowns. The appellant claimed ownership of the goods, which were later seized and a penalty was imposed. The Tribunal upheld the confiscation but remanded the case to decide on releasing the goods to the appellant by imposing a redemption fine based on the market value of the goods. The Commissioner, in compliance with the Tribunal's order, imposed a redemption fine and penalty on the appellant, leading to the current appeal before the Tribunal.

- The appellant challenged the impugned order, arguing that the adjudicating authority did not consider certain payments made by the appellant, such as warehouse charges and earlier payments, while determining the redemption fine and penalty. However, the Tribunal found the appellant's contention to be misconceived as the adjudicating authority was directed to assess the redemption fine based on the market value of the goods, not other factors like warehouse charges or previous payments. The Tribunal concluded that the redemption fine and penalty imposed were not arbitrary or excessive, especially considering the CIF value of the goods, which was not contested by the appellant during the earlier proceedings.

- The Tribunal held that the impugned order passed by the Commissioner was not illegal or flawed in any way. The appellant's grievances regarding warehouse charges, short value of released goods, and previous payments did not warrant setting aside the order. The Tribunal emphasized that the appellant could seek redress through appropriate legal proceedings if dissatisfied with the decision. Consequently, the Tribunal found no merit in the appellant's appeal and dismissed it, affirming the Commissioner's order regarding the redemption fine and penalty under the Customs Act.