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TMI Blog2004 (12) TMI 453X X X X Extracts X X X X X X X X Extracts X X X X ..... umar (hereinafter referred to as Shri Sunil Kumar in short) filed a Bill of Entry dated 24-2-1998 for clearance of one Toyota Land Cruiser Prado Jeep in terms of Public Notice No. 3/97, dated 31-3-1997. The DRI investigation revealed that Shri Alex C. Joseph (hereinafter referred to as Shri Alex Joseph in short) had fraudulently arranged fabricated documents to enable Shri Sunil Kumar to import the vehicle. As per the Public Notice, the vehicle should be in use of the importer for more than a year. Since the car was imported into Dubai on 13-11-1997 and obviously it could not have been in the use of the importer for more than a year when it was imported into India on 24-2-1998. Proceedings were initiated against Shri Sunil Kumar, Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 112(a) of the Customs Act, 1962. Further, the redemption fine was fixed at Rs. 5 lakhs. A penalty of Rs. 10,000/- was imposed on M/s. Mohan Breweries Distilleries Ltd. under Section 112(a) of the Customs Act. The order of the Additional Commissioner was upheld by the Commissioner (Appeals) in his order dated 8-6-2002. The appellants have come up before the Tribunal challenging the same. In the present order, we are concerned mainly with the penalties on S/Shri Alex Joseph and Sunil Kumar. 3. Shri A.S. Sunder Rajan, learned Advocate appeared on behalf of the appellants and Shri R.V. Ramakrishnappa, JDR appeared on behalf of the Department. 4. The learned Advocate urged the following points :- (i) The learned Original Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the illegal import of the car. 6. On a careful consideration of the matter, I find that the CEGAT had remanded the matter to the original authority for re-determination of fine and penalties. This fact is not disputed. The redemption fine arises only when some goods are confiscated. The CEGAT has not set aside the confiscation of the car. Nowhere in the order, it is stated that the confiscation of the car is set aside. In fact, the remand is for re-determination of redemption fine. When the fine is to be re-determined, one can safely come to the conclusion that the confiscation of the car has not been set aside. Hence, the understanding of the CEGAT remand order by the original authority and the appellate authority is correct as per law ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 112(a) (b). The above allegations were based on statements recorded as per Section 108 of the Customs Act by the Customs House Agent, Manager, Catholic Syrian Bank, Shri P.P. James, Executive Director of M/s. Mohan Breweries and Distilleries Ltd., etc. These evidences in totality will indicate the role of Shri Alex C. Joseph in the import of the car. It is pertinent to note that the various allegations and evidences made out in the show cause notice have not been re-betted by the party with sufficient supporting facts and evidences. Regarding Shri Soman Sunil Kumar, it is clear that as import of the car is in violation of the provisions of EXIM policy and Customs Act which rendered the car liable for confiscation and he is liable for pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e proposing penalty under Section 112(b) and the Order-in-Original invoking Section 112(a) is not such a serious thing established in the case like this. In my view, as far as this case is concerned, both the Sub Sections 112(a) and (b) would be applicable. In view of the above findings, there is no infirmity in the Order-in-Original or in the Order-in-Appeal. However, taking into account the facts and circumstances of the case, I am of the view that end of justice would be met, if the penalty on Shri Alex Joseph and Shri Sunil Kumar is reduced to Rs. 2 lakhs each. In the view I have taken, the penalty is reduced from Rs. 3 lakhs each to Rs. 2 lakhs (Rupees Two lakhs only) each on Shri Sunil Kumar and Shri Alex Joseph. The impugned order is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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