9911796707
TMI Blog2001 (11) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... no need for an import licence since there was no foreign exchange involvement. A gift from his son for personal use, he is prepared to pay duty on the item. He is contesting the penalty and fine reduced by Collector (Appeals) to Rs. 7,000/- and Rs. 14,000/- from Rs. 13,000/- and Rs. 48,000/- imposed by the Assistant Collector since they found that under the Import Policy for the period 1990-97. The Collector (Appeals) had found that the import of gifts was permitted according to the Baggage Rules, 1976 and a custom clearance permit could be issued on application to the import control authorities. Since no such permit was produced on import of second hand goods, the subject goods could not be allowed to be imported. The advise of the licens ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dergone a bypass surgery, he could not travel and the high expense of arranging an authorised representative at Bangalore Tribunal for an old man like him is not possible. It was pleaded that penalty imposed may be remitted and the article released. It was also requested that the matter may be considered and orders on merits may be passed. The learned SDR reiterated the findings of the lower authorities. 5. We have considered the submissions and find : - (a) Once the Collector (Appeals) has come to a positive finding that the import is not for commercial use and it is a bona fide gift, and such gifts are permissible to be imported without a licence, but for the value limit, and the entire requirement of a customs clearance permit, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also, has not indicated why a fine of 100% and 50% penalty was adequate, once he accepted that the gift is a bona fide gift, the imposition of 100% fine is found to be not justified. We would, therefore, also set aside the fine in the facts and circumstances of this case. Keeping in mind that the matter is pending since 1992, when the imports were made, we find no purpose would be served by remanding the matter back to the lower authorities for re-adjudication to determine the fine as per the requirements of Section 125. Therefore, we would allow the appeal as regards fine and penalty in above terms. 6. In view of our findings, the penalty and redemption fines are set aside. The appeal is allowed in these direction with consequential reli ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
