9911796707
TMI Blog2000 (8) TMI 874X X X X Extracts X X X X X X X X Extracts X X X X ..... he Respondent. [Order per : Archana Wadhwa, Member (J)]. Vide the impugned order, the Commissioner of Customs, Calcutta has confiscated the Raw Silk imported by the appellants with an option to them to redeem the same on payment of redemption fine of Rs. 15.00 lakhs. Apart from this, personal penalty of Rs. 5.00 lakhs has also been imposed upon the appellants. 2. Elaborating on the fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere not cleared and remained at Calcutta Port, the same were seized by the Customs Officers on the ground that they were smuggled into India. Subsequently, after issuance of the show cause notice, the Commissioner of Customs vide his Order, confiscated the goods. 3. Thereafter, M/s. Great Wall i.e. the foreign supplier, approached the Honourable High Court of Calcutta, who set aside the Order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the grievance of the appellants on the basis of the above facts, that they were not the actual importers of the goods in question, but agreed to purchase the goods subject to the permission granted by the Customs Authorities themselves. The authorities even at the time of granting permission knew that they were not possessing any licence for the purpose of clearance of the goods in question. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be imposed upon them. 5. The above contentions of the learned Advocate, Shri Razzack for the appellants, were countered by Shri V.K. Chaturvedi learned SDR who supported the Order of the Commissioner. 6. After giving our careful consideration to the issue before us, we find that it is an admitted fact that Raw Silk is a restricted item and requires a licence for its importation. No licence wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of the appellants. Accordingly, keeping in view the overall facts and circumstances of the case, we reduce the redemption fine from Rs. 15.00 lakhs (Rupees fifteen lakhs) to a sum of Rs. 5.00 lakhs (Rupees five lakhs) only and penalty from Rs. 5.00 lakhs (Rupees five lakhs) to a sum of Rs. 1.00 lakh (Rupees one lakh) only. But for the above modification, the appeal is otherwise rejected. - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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