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TMI Blog2017 (2) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... on the part of the exporter. It could have very well been due to mistake or some negligence on their part - This being the case, there is case for reduction in redemption fine and penalty. Confiscation of the goods ordered by the original authority is restored - redemption fine imposed u/s 125 of the Customs Act, 1962 is reduced to ₹ 1,50,000/- and penalty of ₹ 2,50,000/- imposed on the appellant u/s 114 (ii) is also reduced to ₹ 1,00,000/-. Appeal disposed off - decided partly in favor of appellant. - C//40976/2015 & C/CO/40816/2015 - FINAL ORDER No.42282/2016 - Dated:- 18-11-2016 - Shri Madhu Mohan Damodhar, Member (Technical) Shri K. Veerabhadra Reddy, JC (AR) For the Appellant Shri S. Venkatachalam, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not finished leather for the purpose of public notice; that exporter had in fact requested for shut out of that part of the export consignment which was not meeting the required standards. Hence confiscation and imposition of redemption fine and penalty is very much in order. He further submitted that Commissioner (Appeals) in pages 5 6 of the OIA has referred to a subsequent opinion of CLRI dt. 14.11.2014 and has come to the conclusion that the observation therein is contradictory to the first clarification. Ld. A.R pointed out that in fact the second clarification, which is in the nature of opinion, is actually supplemental to the first one. For these reasons, he prays that appeal may be allowed. 3. On the other hand, Ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found by lower appellate authority between the two reports of CLRI is misconceived and an error-finding. At the same time, I note that one of the export consignments not meeting the requisite standards cannot be attributed to intentional or obvious reasons on the part of the exporter. It could have very well been due to mistake or some negligence on their part. This being the case, there is case for reduction in redemption fine and penalty. 8. In the event, confiscation of the goods ordered by the original authority is restored. However, redemption fine imposed under Section 125 of the Customs Act, 1962 is reduced to Rs.1,50,000 /- (Rupees One lakh Fifty thousand only) and penalty of ₹ 2,50,000/- imposed on the appellant und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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