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TMI Blog2018 (1) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... ge charges which is also a mitigating factor while considering the quantum of redemption fine and penalty applicable in such circumstances. we therefore reduce the redemption fine to ₹ 1,00,000/- and penalty to ₹ 50,000/-, without disturbing the re-determined value of the imported goods - appeal allowed in part. - C/81/2009 - FINAL ORDER No. 42268 /2017 - Dated:- 3-10-2017 - Ms. Sul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he mistake crept in at their end. ii) Officers of the Docks Intelligence Unit, Custom House, Chennai stopped the consignment and found the goods as Alloy Steel Pipes and Channels Seconds . The Chartered Engineer examined the goods and certified as Ms Pipes and Channels Seconds and refixed the value at US$ 75,000 as against the value of US$ 37,728. iii) Ld. Original Authority confirmed re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ennai Customs themselves have accepted the price of US$ 525.00 to 600 MTS for Secondary MS Steel Pipes as against the value of US$ 716.43 fixed for the subject goods; He further submitted that the Revenue took almost two months to get the goods tested and they took further period of almost three months to decide the issue. During this process, the appellants have incurred demurrage charges of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscated the goods under Section 111 (m) of the Customs Act, 1962 and therefore liable for penalty under Section 112 (a) ibid. Since there is clear mis-declaration, the appellant s contention that they have incurred heavy demurrage/detention charges cannot be taken as a valid reason for showing any leniency for reduction in fine and penalty. 4. Heard both sides and have gone through the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d huge detention/demurrage charges which is also a mitigating factor while considering the quantum of redemption fine and penalty applicable in such circumstances. we therefore reduce the redemption fine to ₹ 1,00,000/- and penalty to ₹ 50,000/-, without disturbing the re-determined value of the imported goods. Thus, the impugned order is modified to the extent of reducing the redempti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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