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TMI Blog2013 (12) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 1,35,000/- to Rs. 75,000/- considering the various submissions made by the respondents. They had submitted that the value of the offending goods was Rs. 2,90,000/- and that the original authority had taken into account the entire value of the two consignments covered by the Bills of Entry which was Rs. 5,43,170/-. I find that even considering the value of the entire goods imported, the fine of Rs. 75,000/- imposed by the Commissioner (Appeals) is reasonable. The authorities have not shown that the offending goods would have fetched a profit of Rs. 1,35,000/- were the goods sold in the market - Following decision of CC, Bangalore Vs. Protocol Solutions Pvt. Ltd. [2009 (11) TMI 449 - CESTAT, BANGALORE] - Decided partly in favour of Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... counsel for the respondent has argued in support of the appellate Commissioner s order, referring to the averments contained in the cross-objection filed by the respondent. We have perused the so-called cross-objection which contains the respondent s counter to the Department s appeal. 2. On a close perusal of the impugned order, we note that the learned Commissioner(Appeals), in the matter of reducing the quanta of fine and penalty in relation to the respondent, was just following his own earlier Order-in-Appeal No.156/2006 dt. 24/11/2006 wherein the quanta of fine and penalty imposed in respect of a fellow-importer viz. M/s. Protocol Solution Pvt. Ltd. had been reduced on similar grounds inasmuch as the modus operandi adopted by both th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne, Commissioner (Appeals) reduced the fine from Rs. 1,35,000/- to Rs. 75,000/- considering the various submissions made by the respondents. They had submitted that the value of the offending goods was Rs. 2,90,000/- and that the original authority had taken into account the entire value of the two consignments covered by the Bills of Entry which was Rs. 5,43,170/-. I find that even considering the value of the entire goods imported, the fine of Rs. 75,000/- imposed by the Commissioner (Appeals) is reasonable. The authorities have not shown that the offending goods would have fetched a profit of Rs. 1,35,000/- were the goods sold in the market. The appeal of the Revenue as regards the fine is therefore dismissed. 4. The appeal is accordin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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