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TMI Blog2014 (6) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... s 'New Passenger Car Radial Tyres of mixed sizes'. As per the import documents, the party imported these goods which were stuffed in 03 containers & were claimed to be classifiable under CTH 40112090 attracting duty structure @ 10%+ 12% +2%+1%+4%. Total assessable value was declared to be Rs. 4087838/- and total duty payable was Rs. 1179417/-. 3. As per EDI System's direction for 100% examination on first check basis, to verify the make, model, type, sizes and BIS Certification/requirement. On examination in the presence of CHA's Representative & AC (Shed), the quantity, brands and sizes of the tyres were found as declared in the import documents. 4. In terms of the guidelines prescribed in the Pneumatic Tyres and Tubes for Automotive Veh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of BIS in respect of Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) order, 2009, is applicable to newly manufactured tyres and tubes and with the implementation of the (Quality Control ) Order, 2009 for pneumatic Tyres and Tubes for Automotive Vehicles with effect from 13.05.2011, no such tyres can be imported in the country without BIS Marking (except certain exemption provided in the Order). 7. The said imported goods being new Passenger Car Radial Tyres of mixed sizes can be imported only against BIS Certification as per Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) order, 2009. For the import & clearance of the subject goods, the importer did not submit the valid BIS Certification and also di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt) Act, 1992 or Automotive Vehicle (Quality Control) Order, 2009 and therefore even if the import of some of the Tyre was contrary to the Order, 2009, the appellant is entitled to redemption thereof on payment of appropriate Redemption Fine adjudged by the learned Additional Commissioner in terms of the provisions of Section 125 of the Customs Act, 1962. Redemption with the condition of re-export is very harsh penalty. Generally redemption fine is imposed in cases where the importer has tried to violate law for deriving the profit and the purpose of redemption is to take away that profit from such import. Further the imposition of the penalty is resorted to make it prohibitively expensive for importer so that he does not try it again in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the market prices of the goods confiscated. 13. I find no merits in the above contention. The issue stands dealt by Commissioner (Appeals) in details and he has passed the impugned order by following the precedent decision of the Tribunal. As regards quantum of redemption fine, the Revenue has not shown as to how the quantum of redemption fine of Rs. 8 lakhs imposed on the appellant is on the lower side. Revenue has also not referred to margin of profit. I find that Commissioner (Appeals) adopted the same quantum of redemption fine as was imposed by the original adjudicating authority and has simplicitor converted the impugned order of re-export into home consumption for clearance. 14. In view of the above, I find no justification f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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