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TMI Blog2018 (3) TMI 1497X X X X Extracts X X X X X X X X Extracts X X X X ..... carrying of these goods. On investigation, the Customs officers did not find the whereabouts of S.K. Pappu. Hence, the contention of the Respondent that he had no knowledge, cannot be accepted - the Respondent had not disclosed the proper facts to the investigating officers - penalty justified. The quantum of redemption fine and penalty reduced. Appeal allowed in part. - Customs Appeal Nos. 75427/17, C.O./75522/2017 - Final Order NO. F/O 75548/17 - Dated:- 12-10-2017 - Shri P. K. Choudhary, Hon ble Judicial Member Sri S.N. Mitra, A.C. (A.R.) For Appellant Sri Arijit Chakraborty, Advocate For Respondent ORDER Per SHRI P.K. CHOUDHARY Briefly stated the facts of the case are that on 12/11/2012, Shri Wahidul Isla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould pass any other order as deemed fit. 3. The Respondent filed cross objection against the impugned order for setting aside the fine and penalty. 4. On perusal of the appeal filed by the Revenue, I find that the contention of the Revenue is that since the goods are already sold through E-auction valued at ₹ 23,72,999/- to M/s. Daksh International, Mumbai, it does not appear to be feasible for the department to return the goods to the party, if he agrees to pay the Redemption Fine. It is also contended that there is no mention of appropriation of the sale proceeds towards the Redemption Fine and penalty imposed in the adjudication order. 5. The Respondent in their C.O. contended that the goods have already been sold and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 125 of the Customs Act. For the proper appreciation of the case, section 125 is reproduced below: SECTION 125. Option to pay fine in lieu of? confiscation. (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods [or, where such owner is not known, the person from whose possession or custody such goods have been seized,] an option to pay in lieu of confiscation such fine as the said officer thinks fit : Provided that, without prejudice to the provisions of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. UOI 2002 (140) E.L.T. 3 (S.C.). In that case, the appellant paid the entire amount of duty, Redemption Fine penalty in addition to the value of goods. In the present case, the Respondent had not paid the duty, penalty fine and therefore, the said case law is not applicable herein. However, I agree with the submission of the Ld. Counsel that the quantum of Redemption Fine and penalty are excessive. 9. In view of the above discussion, the impugned order is modified to the extent that Redemption Fine is reduced to ₹ 4,00,000/- and penalty is reduced to ₹ 1,00,000/-. The appeal filed by the Revenue and the cross objection filed by the Respondent are disposed of in the above terms. ( Operative part of the order already ..... X X X X Extracts X X X X X X X X Extracts X X X X
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