9911796707
TMI Blog2008 (10) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... The ld. Commissioner (Appeals) has modified the order as regards the redemption fine and the penalty. 2. The relevant fact that arise for consideration are the appellant herein had imported consignment in 7 containers and filed IGM No. 384 dt. 12-12-1995 on behalf of importer M/s. Viral Syntex Ltd. Mumbai. The appellant is a shipping line/steamer agent who are allowed to import containers without payment of duty subject to the condition that the containers so imported shall be exported within six months from the date of import or within such extended period as may be allowed by the authorities on sufficient cause being shown. The appellant herein re-exported 5 containers out of the 7 containers in which they brought the consignments, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he passed the impugned order. 4. The ld. Consultant appearing on behalf of the appellant submits that the entire case needs to be considered from the fact that the two containers on which there is a confirmation of demand of the duty, were lying with the Customs authorities from 1995 onwards. It is the submission that the appellant was constantly in touch with the lower authorities to release the containers after de-stuffing the goods which were disputed. It is the submission that the lower authorities released the containers after de-stuffing somewhere in January, 2000. He would submit that the appellant vide letter dt. 11-12-2000 sought to scrap the two containers against payment of Customs duty as they are unable to re-export the conta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned order of the ld. Commissioner (Appeals) has already given enough relief to the appellant in respect of the redemption fine imposed and the penalty imposed. It is the submission that the value of the containers as is arrived by the adjudicating authority is a the correct value and appellant should discharge the duty liability on the said value. He reiterates the findings of the ld. Commissioner (Appeals). 6. We have considered the submissions made at length by both sides and perused the records. The undisputed facts are the appellants are steamer agents and they are allowed to import containers and subsequent re-export thereof by the provisions of Notification No. 104/94 dt. 16-3-1994. The said notification requires the appellant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice of lower authorities, that the containers are beyond repairs and not sea-worthy and hence have to be scrapped. The lower authority should have considered this letter in a proper perspective and should have arrived at the value on which duty is recoverable from the appellant. While holding that the appellant is liable to discharge duty liability on the said containers, as they have not re-exported the same, the valuation of the containers has to be considered from the perspective that the lower authorities have kept quiet on the submission as to the condition of the containers, being of only scrap value. We accept the contentions putforth by the ld. Consultant that value of the containers should be scrap value for recovery of the appropr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... umstances of the case, we hold that the said containers are liable for confiscation under the provisions of Section 111(o) of the Customs Act, 1962. The redemption fine which has been imposed by the adjudicating authority has been reduced by the ld. Commissioner (Appeals). In the facts and circumstances of the case, we hold that the ends of justice will be met if the redemption imposed on the appellant is reduced to Rs. 1,000/- on each of the container. As regards the penalty, since the penalty is imposable on the appellant under the provisions of Section 112, for the reason that the containers are held to be liable for confiscation, we hold that the penalty is imposable on the appellant. In the facts and circumstances of the case, we are o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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