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Issues:
- Appeal for enhancement in redemption fine and imposition of penalty under Section 112 of the Customs Act. Analysis: - The appellant sought enhancement in redemption fine and imposition of penalty on the respondents for unauthorized import of Beef Tallow. The Collector held the imports unauthorized, confiscated the goods, and allowed redemption on payment of a fine. The appellant argued that the fine was insufficient, considering the profit margin and the violation of import regulations, warranting a deterrent penalty under Section 112 of the Customs Act. - The respondents contended that the determination of redemption fine is at the discretion of the adjudicating authority, which should not be interfered with unless exercised improperly. They argued that the Revenue failed to provide evidence of the profit margin in Beef Tallow in India. Citing a previous case, they emphasized the necessity of market price for determining the redemption fine. Additionally, they argued against the imposition of penalty under Section 112, stating there was no deliberate defiance of the law and that penalty should not be imposed for technical or venial breaches. - The Tribunal considered the CIF value of the consignment, the redemption fine imposed by the Collector, and the lack of evidence regarding the profit margin in the commodity. Referring to the proviso to Section 125 of the Customs Act, which limits the redemption fine to the market price of the confiscated goods, the Tribunal found no evidence supporting the Revenue's claim of a profit margin exceeding 100%. Consequently, they upheld the redemption fine determined by the Collector. Regarding the penalty, the Tribunal agreed with the respondents that there was no evidence of deliberate defiance or perversity in the adjudicating authority's findings. They noted the respondents' reasonable belief in the validity of their import licenses and rejected the appeal, concluding that no interference with the impugned order was warranted. This detailed analysis covers the issues raised in the judgment, the arguments presented by both parties, and the Tribunal's reasoning leading to the decision to reject the appeal.
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