9911796707
TMI Blog1999 (11) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... of Customs Act. However, in view of the extenuating circumstances pleaded he did not proceed to impose any fine. But on the other hand, held that exemplary penalty to be imposed on them for the violations committed by them to meet the ends of justice. He imposed a penalty of Rs.50,000/- on Bangalore Colthig Co., Rs. 7,500/- on M/s. HSC Apparels and Rs. 2,000/- on M/s. M. M. Traders under Section 112(b) of the Customs Act. 2. The Revenue is aggrieved with the order passed against M/s. Bangalore Clothing Co. only and in so far as not imposing Redemption Fine. It is contended in the appeal that having held the goods to be confiscable, the Commissioner ought to have imposed Redemption Fine in terms of Section 125 of the Customs Act. They als ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption fine part also. He relies on the Apex Court judgment of Jain Exports Pvt. Ltd. v. UOI as reported in 1993 (66) E.L.T. 537 (S.C.) wherein the Apex Court had laid down the view that the quantum of the Redemption fine depends on the facts and circumstances of each case and no hard and fast rule can be laid down in that behalf. It is further laid down that so also the mere fact that the importers had acted in good faith and bona fide will not entitle them to claim that the entire redemption fine must be waived. It is further observed that even in such cases the fixation of the quantum of the redemption fine will depend on the totality of the facts and circumstances of the case. It has been held that therefore even if in a given case the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eized goods and in a circumstances like this, enhancement of penalty would not warrant. In fact, there was a circumstance for reducing the penalty but appellants have not contested and have paid the same. All these factors are extenuating circumstacnes to warrant reduction of penalty. Even in the apex court judgment cited supra, the Apex Court had laid down that only in rare cases where totality of facts and circumstances would warrant and only in such cases redemption fine is not to be imposed. In the present case the appellants have not sold the machineries nor they had any such intention. Out of the exigencies they had shifted it to temporarily to their own sister concern. There was a violation in not taking permission as the machineries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayment of fine and Section does not lay down any criteria for non-imposition of fine, therefore the Revenue s plea in the appeal that there has to be an imposition of fine is justified. Now I am required to consider as to what should be the fine to be imposed. In this regard, the rulings given by the Apex Court in the case of Jain Exports Ltd. is required to be accepted. The Hon ble Apex Court had laid down that where they are bona fide, then the appelants are entitled to claim reduction or waiver of redemption fine. The Apex Court has stated that the facts and circumstances of the case is required to be examined. In the present case the Commissioner has duly exercised his option and has held that as exemplary penalty is imposed, no fine is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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