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TMI Blog2018 (3) TMI 935X X X X Extracts X X X X X X X X Extracts X X X X ..... 1952 ("Act", for short)? 3. As a limited and short issue arises for consideration, with the consent of the parties, we have taken up the appeal for final hearing and disposal. 4. The appellant had imported consignment of Bemberg Cupro (Viscose) fabric under Bill of Entry No.5766236 dated 18th January, 2012. Customs duty of Rs. 65,460.50/- was paid by debiting transferable script authorization/ Licence No.2910016089 dated 10th January, 2012 issued under focus product scheme. Another importer, namely, M/s. Singh World had imported camera accessories under bill of lading No.5766852 dated 18th January, 2012. M/s. Singh World had also paid customs duty of Rs. 2,17,122.30/- on debiting of the same transferable script/ licence No. 2910016089 da ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 65,407.50 and Rs. 50,000/- under Sections 114A and 114AA of the Act was imposed rejecting the contention of the appellant that they were not the original allottee and were a bona fide third party, who had purchased the script/license for value. 9. The first appeal preferred by the appellant was dismissed vide order dated 13th February, 2015. 10. The appellant, thereafter, preferred the second appeal before the Tribunal challenging levy of penalty of Rs. 65,407/- and Rs. 50,000/- under Sections 114A and 114(AA) of the Act. By the impugned order dated 17th March, 2015 the appeal has been dismissed by the Appellate Tribunal recording as under: "4. After hearing both sides and on perusal of record, it appears that Section 129A pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y goods imported or exported as baggage; (b) any goods loaded in a conveyance for importation into India, but which are not unloaded at their place of destination in India, or so much of the quantity of such goods as has not been unloaded at any such destination if goods unloaded at such destination are short of the quantity required to be unloaded at that destination; (c) payment of drawback as provided in Chapter X, and the rules made thereunder : Provided further that the Appellate Tribunal may, in its discretion, refuse to admit an appeal in respect of an order referred to in clause (b) or clause (c) or clause (d) where - (i) the value of the goods confiscated without option having been given to the owner of the goods to pay a fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act is an effective tool which enables the Tribunal not waste time and effort in deciding petty and small amount cases. However, this discretionary power must be exercised and be guided by reasonableness and fairness, as the bar or prohibition is not absolute and applicable universally to all cases. Discretion should not be excised whimsical and in an arbitrary manner for then it may lead to odd and unacceptable consequences and results. [See Bangalore Medical Trust Vs. B.S. Muddappa & Ors. (1991) 4 SCC 54] 13. We have referred to the concept of discretion and exercise of discretion as we find that the appeal preferred by M/s. Singh World was also listed before the Tribunal on the same date and was allowed vide order dated 17th March, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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