1999 (7) TMI 215

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..... the Appellant. Shri K.C. Agrawal, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is against the order of the Collector (Appeals) reducing the fine fixed for redemption, from Rs. 50,000/- to Rs. 10,000/- and penalty imposed under 173Q from Rs. 10,000/- to Rs. 2,000/-. 2. The representative of the appellant says that his arguments are limited to the confisc .....

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..... fiscation for non-accountable under 173Q(1)(b). It is not disputed this rule applies. The ratio of the Tribunal decision, therefore, would not apply to the facts of the case. In our view, the Collector (Appeals), in reducing the redemption fine to one-fifth of that ordered has already taken into account the relative insignificance of the offence especially when the value of the goods exceeds Rs. 7 .....

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