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TMI Blog2011 (1) TMI 56X X X X Extracts X X X X X X X X Extracts X X X X ..... nd they having malafide intention as the description of goods was found to be duly tallied with the description mentioned in the Bill of Entry - appellate authority has followed earlier decision of the Tribunal in the case of Supreme Enterprises rejected the appeal filed by the Revenue and has taken into consideration the fact of loading of value and demurrage and detention charges incurred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne appeared for the respondent. 3. For better appreciation of the reasons adopted by Commissioner (Appeals) for reducing the redemption fine and penalty, we reproduce the relevant part of the order: However, it is observed that the value of goods had already been loaded for Rs.4 lacs approx. on the Bill of Entry without assigning any reason or any valid ground for doing so by the adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner (Appeals), Central Excise, Chandigarh wherein redemption fine and penalty were substantially reduced under the similar circumstances rejecting the appeal filed by the Revenue against the said Order-in-Appeal. Therefore, keeping in view the entire facts wherein the value has been loaded and the demurrage/detention charges incurred by the appellants and applying the direct ratio of above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntended that the low fine and penalty shall encourage the importer to carry such restricted goods and defeat the basic purpose of bringing the amendment in the Foreign Trade Policy, requiring import against the licence. 5. We feel that such type of general arguments cannot be made the basis for enhancing the redemption fine and penalty, as against specific reasons given by the Commissioner (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
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