9911796707
TMI Blog2017 (11) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... [2008 (1) TMI 402 - HIGH COURT OF JUDICATURE AT MADRAS], where it was held that The fixation of the quantum of redemption is an exercise of discretionary jurisdiction of the authorities under the Customs Act. The Court can interfere only in the circumstances in which it was demonstrated before it that the order of the Tribunal is thoroughly arbitrary, whimsical and resulting in miscarriage of just ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the facts of the case are that M/s. Atul Automation (P) Ltd. filed Bill of Entry No.255347 dated 06.10.2009 for clearance of 372 numbers of old and used copier machines of Canon brand with a declared value of ₹ 40,92,423/. The invoice produced by the Importer could not be correlated and as it did not contain specifications relevant for second hand goods and hence the services of independe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0/- was also imposed on Importer under section 112 (a) of the Customs Act, 1962. Aggrieved by the said order, the Revenue has filed this present Appeal on the ground that Commissioner has imposed quite a low fine and penalty compared to the value of the goods and the magnitude of policy violation and the margin of profit involved in the case. 3. Heard the learned AR and the Counsel for the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssions of both the parties, I find no infirmity in the order passed by the Commissioner of Customs imposing the redemption of fine of ₹ 9,00,000/- and a penalty of ₹ 2,00,000/- and the Commissioner while imposing this fine and penalty, has considered the judgment of Madras High Court as well as the High Court of Kerala cited supra. Therefore, I do not find any infirmity in the impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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