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TMI Blog2012 (6) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... n it was held that finding of Commissioner that there is no malafide on the part of the importer does not stand rebutted by the Revenue. Need to re-export of the impugned goods arose only because the importer could not get licence from the Drugs Controller of India. There is no dispute that the goods were correctly declared by the by the appellant. Following the earlier decision, we find no infirm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per Rule 23 of the Drug and Cosmetics Rules, 1945, an import licence in Form-10 shall be required for import of Drugs excluding those specified in Schedule X, and an import licence in Form-10A shall be required for import of Drugs specified in Schedule X. From the documents submitted, it appeared that the appellant had violated the provisions of Rule 23 of the Drugs and Cosmetics Rules, 1945 and t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion by the adjudicating authority, who allowed the re-export of the same on payment of redemption fine of Rs.5 lakhs and payment of penalty of Rs.2 lakhs. 7. The said order of the adjudicating authority was appealed against before the Commissioner (Appeals), who reduced the redemption fine to Rs.25,000/- and penalty to Rs.75,000/- by observing as under:- "From the perusal of the impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in respect of the impugned import of goods and hence no foreign exchange is involved. Therefore in the absence of any mens rea, the quantum of fine and penalty imposed seems to be harsh and needs to be reduced. Accordingly, the fine is reduced to Rs.25,000/- and penalty is reduced to Rs.75,000/-. The impugned order stands modified to that extent only." 8. We find that identical appeal filed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demption fine and penalty. The Revenue's appeal is rejected." 9. As such by following earlier decision of the Tribunal, we find no infirmity in the impugned order of the Commissioner (Appeals) reducing redemption fine and penalty. The Revenue's appeal is rejected. 10. The stay petition as also appeal get disposed in the above manners. Pronounced in the open court. - - TaxTMI - TMI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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