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TMI Blog1992 (12) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... High Court of Punjab and Haryana. (i) Whether in the facts and circumstances of the case, the decision of the Appellate Tribunal in rejecting the Bill No. 604 dated 25-5-1983 of M/s. B.R. Co., as an afterthought is correct in the light of the enquiries conducted by the Customs (Preventive) Department, Delhi revealing the factum of sale of silver to Shri Tilak Raj being confirmed by the Proprietor of M/s. B.R. Co., of Delhi. (ii) Whether in the facts and circumstances of the case, the decision of the Appellate Tribunal in holding that there was an attempt made to improperly export the silver under Section 113 of the Customs Act, 1962 is correct especially when the silver was seized at the platform of Amritsar Railway Station at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d C. Ex., Calcutta - reported in 1989 (41) E.L.T. 17 (Cal.) = 1989 (21) ECR 223? (vi) Whether, in the facts and circumstances of the case, the decision of the Appellate Tribunal in imposing such heavy redemption fine and sustaining a penalty of Rs. 20,000 on Late Shri Tilak Raj for mere technical violation of Sections 11H and UK of the Customs Act, 1962, is not very harsh in view of the Judgment of the Hon ble Supreme Court of India in the case of M/s. Hindustan Steel Ltd. v. State of Orissa reported in 1978 (2) E.L.T. (J 159)? 2. The facts necessary for drawing up the statement of the case are as below: Acting on information one Shri Tilak Raj and other appellants were intercepted at about 8.00 PM on 25-5-1983 while alighting from th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the deceased Tilak Raj on payment of a fine of Rs. 1.5 lakhs and reducing the penalty on Tilak Raj to Rs. 25,000 and on the other appellants to Rs. 1500. The Tribunal held in paragraph 5 that the Bill No. 604 of M/s. B.R. Co. was prepared as an after-thought to attempt to regularise the sale of silver through a registered dealer and the adjudicating authority has rightly disregarded the statement of Shri Baldev Raj of B.R. Co. as lacking credibility. The contention of the appellants that, in the absence of actual attempt to export, confiscation is not warranted, was negatived in paragraph 6 of the order on the ground that clandestine manner of transport of silver and absence of transport voucher would cumulatively point to an attempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iii), (iv) and (vi) are questions of fact based upon appreciation of evidence and not questions of law requiring to be referred to the Hon ble High Court. Question No. (v) in our view is a question of law arising for reference specially in view of the decision of the Larger Bench of the Tribunal in the case of Omex India v. Collector of Customs, Calcutta (Order No. A/40/92-NRB, dated 17-12-1992 in appeal No. C/1762/91-NRB) holding that while determining the quantum of redemption fine the margin of profit is to be calculated on the day when the importation was made and redemption fine quantum should be fixed on the basis of the value of similar or like goods on the date of importation and as such, the redemption fine has to be calculated on ..... X X X X Extracts X X X X X X X X Extracts X X X X
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