2012 (5) TMI 329 - AT - Customs

Quantum of fine and penalty imposed - hazardous goods - appellants are themselves willing to re-export the goods at their own cost - redemption fine and penalty reduced.

Summary

Issues:
1. Condonation of delay in filing the appeal.
2. Challenge to the quantum of fine and penalty imposed.
3. Reduction of redemption fine and penalty for re-exporting hazardous goods.

Analysis:
1. The judgment begins with the consideration of a miscellaneous application for condonation of delay in filing the appeal. The delay is condoned based on the reasons provided in the application and affidavit, allowing the appeal to proceed.

2. The main issue in the appeal is the challenge to the quantum of fine and penalty imposed on the appellants. The appellants express their intention to re-export the impugned goods, with the appeal focusing on the excessive nature of the fine and penalty. The original authority imposed a redemption fine of Rs.1,00,000/-, reduced to Rs.50,000/- by the lower appellate authority. Similarly, the penalty was reduced from Rs.1,50,000/- to Rs.1,00,000/- due to heavy demurrages and other expenses incurred by the appellants. The appellants argue that even the reduced amounts are excessive, hindering their ability to re-export the goods.

3. The judgment addresses the nature of the impugned goods as hazardous, preventing their home consumption. The appellants express their willingness to re-export the goods at their own cost. In light of this, the tribunal decides to further reduce the redemption fine to Rs.40,000/- and the penalty to Rs.25,000/- to facilitate the re-export of the goods. This reduction aims to enable the appellants to proceed with re-exporting the hazardous goods, which are currently held in the CFS due to the excessive fine and penalty amounts.

4. The judgment concludes by partially allowing the appeal through the reduction of fine and penalty amounts, emphasizing the need to enable the re-export of the impugned goods. The decision is dictated and pronounced in open court, providing a resolution to the issues raised in the appeal.