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TMI Blog2018 (5) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods imported were warehoused and to be cleared by following various procedures and therefore when the appellant came to know that the goods were not Palm Stearin, had opted for re-export of the goods. The redemption imposed for the purpose of re-export is hideously harsh and requires to be interfered. Redemption fine reduced from ₹ 25,00,000/- to ₹ 5,00,000/- - the penalty imposed of ₹ 5 lakhs is also on the higher side and is reduced from ₹ 5,00,000/- to ₹ 1,00,000/-. Appeal allowed in part. - Appeal No. C/25/2012 - Final Order No. 41192 / 2018 - Dated:- 16-4-2018 - Hon ble Ms. Sulekha Beevi C.S. Member (Judicial) And Hon ble Shri Madhu Mohan Damodhar, Member (Technical) Shri H.P. Kamde, Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re tested in Regional Laboratories, they have to be retested only by the Central Revenue Control Laboratory (CRCL), New Delhi and the samples were returned. The remnant samples received were then forwarded to the CRCL, New Delhi for retest. As per that report dt. 3.3.2011, it was stated that the goods have characteristics of Palm Oil and not that of Palm Stearin as declared by the importer. This being so, the department was of the view that the importer misdeclared the goods and the same are liable for confiscation under Section 111 (m) of the Customs Act, 1962 and also liable for penalties under Section 112 (a) of the Act. The importer requested for re-test of the goods vide their letter dt. 08.11.2011 and also for waiver of SCN. After adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d penalties. Further, appellants had requested for retest of the goods. Imposition of such huge redemption fine for the purpose of re-exporting the goods is without any factual and legal basis. She pleaded that the department has not been able to adduce or establish any intention on the part of the appellant to mis-declare or evade payment of duty and therefore requested that redemption fine and penalty may be set aside. 4. Ld. A.R Shri K.Veerabhadra Reddy adverted to para-10 of the impugned order and submitted that the appellant had waived the SCN and also requested for re-export of the imported goods to the supplier on as is wherein condition; that therefore appellant cannot turn around to say that there was no allegation of misdeclara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refore reduce the redemption fine from ₹ 25,00,000/- to ₹ 5,00,000/- (Rupees Five lakhs only). So also, the penalty imposed of ₹ 5 lakhs is also on the higher side as the facts do not show that there was any intention on the part of the appellant to import Crude Palm Oil and they had placed order only for Palm Stearin. At the cost of repetition, it is stated that it was only at the instance of the appellants that the goods were sent for re-test to CRCL Laboratory from where it was reported that the goods are Palm Oil and not Palm Stearin. Therefore, penalty imposed is reduced from ₹ 5,00,000/- to ₹ 1,00,000/- (Rupees One lakh only). Appeal is partly allowed in the above terms. ( Operative part of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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