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2007 (5) TMI 427

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..... Chacko, Member (J)]. This application filed by the Commissioner points out an apparent mistake in Final Order No. 53/2007 dt. 12-1-2007 which was passed by this Bench in Appeal No. C/163/2000. The appeal filed by the respondent in the present application was against absolute confiscation of 40 gold bars of foreign origin weighing 4665.6 grams valued at Rs. 20.6 lakhs, confiscation of car bearing Registration No. TN-72A/3004 (with redemption fine of Rs. 1 lakh) and imposition of penalty of Rs. 5 lakhs. This Bench allowed the appeal by way of remand directing the Commissioner to give the appellant an opportunity to redeem the gold bars by paying a reasonable amount of fine under Section 125 of the Customs Act vide Final Order No. 53/07 .....

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..... ndments. 3. The appeal was filed in Feb 2000. The confiscated items were disposed of by the department during the pendency of the appeal. Though our Final Order No. 53/2007 dt. 12-1-2007 holds good as on the date of filing of the appeal, we have got to modify it by taking into account the subsequent developments which have a bearing on the results of the appeal. Accordingly, we substitute the following text for the present text of Final Order No. 53/2007 dt. 12-1-2007 : In the impugned order, ld. Commissioner of Customs absolutely confiscated 40 gold bars of foreign origin weighing 4665.60 grams valued at Rs. 20.60 lakhs under Section 111(d) and (e) of the Customs Act; confiscated car bearing Registration No. TN-72A-3004 under Section .....

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..... ilar cases, interfered in the proceedings of the adjudicating authorities and permitted redemption of the goods. Reference is also made to our order in the case of K.K. Saidalavi v. CC Trichy [2006 (199) E.L.T. 813 (Tri.-Chennai) and Final Order No. 1066/06 dated 1-11-06 in Appeal No. C/29/2000 (K. Kuttiyandi v. CC Chennai). In respect of the vehicle from which the contraband was seized, it has been submitted that the vehicle itself was valued by the department only at Rs. 1 lakh and, therefore, the fine of Rs. 1 lakh determined by the Commissioner for its redemption can hardly be held to be reasonable. The penalty imposed on the appellant also is said to be exorbitant. We find that, in the case of K.K. Saidalavi (supra), the Commissioner o .....

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..... We reduce the quantum to Rs. 20,000/- (Rupees Twenty thousands only). Ld. Commissioner imposed a penalty of Rs. 5 lakhs on the party. It has been pointed out by ld. counsel that in the case of Saidalavi (supra), a similar penalty was reduced to Rs. 3 lakhs. To maintain consistency, we think, we must allow a similar reduction to the appellant and, accordingly, the penalty on him will stand reduced to Rs. 3 lakhs (Rupees Three lakhs only). The Commissioner shall realize penalty and redemption fines as well as duty from the sale proceeds of the goods and return the balance amount to the appellant. The appeal is disposed in these terms. 4. The present application stands allowed and, accordingly, Final Order No. 53/2007 dt. 12-1-2007 shall be .....

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