2011 (9) TMI 424

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..... ,00,000 - Commissioner (Appeals) reduced fine and penalty - Held - leniency by Commissioner (Appeals) is not arbitrary, appeal was set aside.
Mr. M. Veeraiyan, J. Appearance Mr. R.K. Singla, JCDR, for the revenue Per: M. Veeraiyan, This is an appeal against the order of the Commissioner (Appeals) No. 91/2009 (H-II) Cus. dated 23.11.2009 2. Heard the learned Joint CDR who reiterates the grou .....

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..... ced the redemption fine to Rs. 2,00,000/- and penalty to Rs. 1,00,000/-. 4. In the grounds of appeal, it has been mentioned that the respondent has imported the goods for second time and therefore the redemption fine and penalty should be raised to the level fixed by the original authority. It has also been pointed out that imposition of fine and penalty should depend on market value of the goods .....

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..... e residuary life, the reduction in redemption fine and penalty cannot be considered to be arbitrary. The Commissioner (Appeals) has upheld the confiscation and has merely shown some leniency in the quantum of redemption fine and penalty taking the entire facts and circumstances into account. Therefore, we hold that no valid reasons have been adduced to interfere with the order of the Commissioner .....

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