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TMI Blog2012 (8) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... ion fine and penalty is more than the quantum of penalty imposed at the initial stage the redemption fine and penalty imposed should be restored to the redemption fine and penalty imposed initially - partly in favour of assessee. - Customs Appeal No.-109/2012 - - - Dated:- 3-7-2012 - SRI S.K. GAULE, DR.D.M. MISRA, JJ. Sri R.K. Chowdhury Sri B.N. Pal, Advocate FOR APPELLANTS Sri S. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 14.02.2012 rejected the appeal filed by the appellant. Hence the appeal. 4. The contention of the appellant is that this Tribunal vide order dated 28th 28.01.2008 ordered that redemption fine and penalty should be 10% and 5% of assessed value respectively. The contention is that the assessed value should be the value of redemption find and penalty imposed as earlier and both the lower autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der has attained finality, contained penalty since it has not been challenged at any stage nor any rectification or mistake has been filed. The Ld. A.R. has also drawn our attention to Ld. Commissioner s order where he has held that for four years the appellant has not come forward to file appeal. The Ld. A.R. has drawn our attention to Eight cases where the redemption fine and penalty have been r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ach case to 5% of the assessed value with a caution that the future contraventions would be more seriously viewed Since the appellants claim that they have already paid the determined fines and penalties, they would be entitled to consequential refunds after adjusting the reduced fines and penalties determined by us and subject, of course, to the provision of unjust enrichment. On perusal of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment for enhancement of penalty which was initially imposed. In these circumstances we find that the penalty in case of Sl.No.7 and 8 cannot be more than what it was imposed at the initial stage. Therefore, the redemption find and penalty imposed in case of Sl. No. 7 8 would not be restored to the redemption fine and penalty imposed initially. Hence the appeal is allowed to above extent with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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