2009 (9) TMI 806

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..... cords and hearing both sides, we find that the appellant is aggrieved by the imposition of fine and penalty on them by the Commissioner in adjudication of a show-cause notice. The fine on them amounts to Rs. 10 lakhs and the penalty to Rs. 5 lakhs. The Commissioner imposed the fine and penalty on the ground that the appellant delayed export of containers beyond six months prescribed under Notifica .....

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..... ustoms authorities from confiscating the same or imposing fine under Section 125 of the Customs Act in lieu of such confiscation. 2. After a perusal of the aforesaid Notification, we find that it exempted containers of durable nature, when imported into India, from payment of basic Customs duty and CVD subject to a condition. According to this condition, the importer should execute a bond bindin .....

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..... iners with delay ranging from days to months, without caring to apply to the Assistant Commissioner for extension of the period. In other words, it appears, they were acting with impunity, regardless of the mandatory provisions of the above Notification. In this scenario, we are constrained to direct reasonable pre-deposit towards penalty. In this context, we note that the maximum penalty imposabl .....

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