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TMI Blog2015 (9) TMI 975X X X X Extracts X X X X X X X X Extracts X X X X ..... S. Renganathan For the Respondents : Mr. R. Aravindan JUDGMENT (Judgment of the Court was delivered by R. Sudhakar,J) The premises of the appellant firm was inspected by the Directorate of Revenue Intelligence, during which it was found that out of 18 second hand printing machines imported vide different Bills of Entry, for a value of Rs. 40,16,557/- (CIF), only two machines were found ava ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs. 1.5 (Rupees one lakh and fifty thousand only) on M/s.Mehta Fine Arts, Sivakasi under Section112(a) of the Customs Act, 1962" 2. Challenging the same, the appellant filed an appeal before the 1st respondent Tribunal. The Tribunal by final order, dated 17.05.2002, set aside the order of the adjudicating authority and remanded the case to the original authority for a de novo conside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unal, vide order dated 05.03.2012, rejected the appeal of the appellant, as under: "Xn all these three cases the appellants have imported secondhand printing machines subject to actual user condition. However, the impugned machines were sold in contravention of the actual user condition within five years of import. As such, the adjudicating Commissioner has imposed penalty amounting to 10% of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... roceedings, when the same was lesser in the earlier proceedings against the appellant? (2)Whether the imposition of enhanced penalty is justifiable in the de- novo proceedings afresh, in the absence of appeal under Section 129-A of the Customs Act by the Revenue against the earlier order passed by the original adjudicating authority?" 4. When the matter came-up for hearing today, we heard the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority for re-adjudication, namely de-novo enquiry. We find no provision of law that bars the adjudicating authority from imposing fine or penalty as he may deem fit in the facts and circumstances of the case. In view of the above, the substantial questions of law are answered in favour of the Revenue. 6. The civil miscellaneous appeal is, accordingly, dismissed. No order as to costs. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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