9911796707
TMI Blog1999 (4) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Dy. Commissioner of Customs, Appraising Group IV (hereinafter referred to as the 'Appellant') in pursuance of the order passed by the Commissioner of Customs under Section 129D(2) of the Customs Act, 1962. 2. In a nut-shell, the facts are that the Addl. Commissioner in his order Nos. S/10-44/97 IV/S/23/SP/98 IV, dated 12-5-1997 ordered the redemption of the confiscated goods on a fine ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscation under Section 111, becomes liable to penalty. Referring to the decision of the Supreme Court in the case of M/s. Gujarat Travancore v. Commissioner of Income Tax, 1989 (42) E.L.T. 350 (S.C.) and also in the case of M/s. Dinesh Chandra Jamnadas Gandhi, 1989 (40) E.L.T. 230 (S.C.). It was contended that a strict liability is envisaged under Section 112 and mens rea is not necessary. Therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alleged as due to any mala fide in the review. The order was sought to be reviewed only on the ground that margin of profit was higher and since the goods were liable for confiscation in terms of Section 111(d) it would attract provision of Section 112. The adjudicating authority justified non-imposition of penalty as well as less fine by recording that being an actual user and that he has satisf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. In the case cited by the learned Advocate decided by the Tribunal reported in E.L.T. at page 243 in 1987 (29) the following observation in Para 19 merits mention : - "We will do well to remember, in this connection, that imposition of fine, in effect, amounts to awarding a punishment to the person held liable to pay the same and we can hold a person as liable to punishment only if we find him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... each of provision is noticed and imposition of fine and penalty is not warranted". In view of the above observation of the Tribunal in the case referred to above and particularly so when the adjudicating authority has recorded reasons for taking a lenient view, the appeal filed by the department for enhancing the fine and for levy of penalty is not at all maintainable. Accordingly, the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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