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Issues:
- Quantum of redemption fine for used/second hand diesel engines imported - Application of judicial discipline and following precedent - Interpretation of Section 125 of the Customs Act, 1962 - Discretionary jurisdiction in determining redemption fine - Requirement of reasons in judgments - Commissioner (Appeal)'s order lacking reasoning - Application of mind in appellate orders Analysis: 1. The appeals revolve around determining the quantum of redemption fine for used/second hand diesel engines imported by the appellants. The Addl. Commissioner initially disregarded the need to follow precedent, arguing that it only applied to questions of law, not to the determination of fines. 2. The Tribunal expressed surprise at the Addl. Commissioner's stance, emphasizing the importance of judicial discipline and the obligation to adhere to established legal principles. The Tribunal highlighted the relevance of Section 125 of the Customs Act in fixing redemption fines and criticized the Addl. Commissioner for not following the law laid down in previous citations. 3. The Addl. Commissioner referenced various judgments, including one from the Supreme Court, to support the discretionary nature of determining redemption fines based on individual case circumstances. However, the Tribunal found that these references did not justify departing from the established precedents cited before him. 4. The Tribunal scrutinized a Supreme Court judgment cited by the Addl. Commissioner, clarifying that it did not pertain to the Customs Act's Section 125 and did not support the Addl. Commissioner's departure from established Tribunal judgments. The Tribunal condemned the Addl. Commissioner's failure to adhere to judicial precedents. 5. The Tribunal criticized the Commissioner (Appeal)'s order for lacking meaningful discussion and reasoning, indicating a lack of application of mind. Consequently, the Tribunal deemed neither set of orders sustainable and allowed the appeals, remitting the proceedings back to the Addl. Commissioner for redetermination of the fine, emphasizing the need to consider cited cases and potential changes in underlying facts. 6. The Tribunal directed that a copy of its judgment be provided to the Chief Commissioner of Customs for necessary action, urging expedited case disposal due to significant demurrage costs incurred by the appellants. The judgment underscored the importance of upholding legal principles and judicial precedents in quasi-judicial proceedings.
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