9911796707
TMI Blog2004 (5) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Appellant. Shri B. Chandra, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides and considered the issues and it is found :- 2. (a) Appellants are aggrieved by the order of Commissioner of Customs Central Excise, Goa, who on their import of old and used diesel engines enhanced the values and imposed redemption fines and penalties as follows :- Description ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceeding to decide that goods under importing need a redemption fine in excess of that stipulated in the Customs Appraising Manual and he has to specifically arrived at findings as to how and why such fine being determined by him should be more than the 'norms' as prescribed by the Board and Manual instruction. In the present case it was pointed out by the ld. Advocate that the Commissioner has t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Car Seats. I am also persuaded by the Order of Hon'ble CEGAT, WZB Nos. 75-76/97-WZB dated 7-1-98 [1998 (98) E.L.T. 381 (Tri.)] in respect of M/s. Nank Trading Co. v. CC, Mumbai in the matter of imposition of fine and penalty on used Diesel Engines where fine was 100% of the value and penalty of 10% thereof has been considered reasonable and appropriate. I have also considered that in view of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said to have been conducted by the Commissioner and relied by him do not find part of the show cause notice as relied upon documents. Orders relying upon material not disclosed and not considering the material submitted by defence are to be set aside. In view of the fact, that this Tribunal had arrived at redemption fine vide the above said decision in the case of Sagar Auto Works and Others that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The plea of the ld. DR that there are no fetters on the redemption fine required to be imposed but the provisions of Section 125 of the Customs Act, 1962, are well taken. But the adjudicator cannot also violate with infirmity the instructions with Appraising Manual and Boards order. The higher fines and penalties, if justified could be imposed. However justification for the same should emerg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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