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TMI Blog2018 (7) TMI 1016X X X X Extracts X X X X X X X X Extracts X X X X ..... s of goods which were available for inspection and verification. The Tribunal considered it proper and appropriate in that case to reduce the penalty substantially. However the present appeals are related to the consignment that were exported prior to that live consignments. These items that had actually been exported in these consignments were not available at the time of investigation and for which reason only, the adjudication has not imposed any redemption fine. At the same time, it has to be noted that the appellants have admitted their offence in respect of the past consignments also and have paid up an amount of ₹ 85 lakhs towards the adjudication liabilities. While these actions on the part of the appellants will not in any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... J. Ganesh Kumar ₹ 30,00,000/- (Appellant in Appeal C/373/2009) (3) Shri S.R.Janakiram ₹ 30,00,000/- (Appellant in Appeal C/374/2009) The adjudicating authority also ordered for appropriation of ₹ 85 lakhs already paid. Appellants have filed these appeals only against penalties imposed. 2. Today when the matter came up for hearing, on behalf of the appellants, Ld. Advocate Shri S. Sankaravadivelu draws attention to the fact that even for the live consignments, penalties had been reduced by the Tribunal in the case cited supra. He also placed reliance on Tribunal s decision in Parvaz Overseas Pvt. Ltd. Vs CC Kandla - 2013 (294) ELT 233 (Tri.-Ahmd) to contend that in such cases penalty of around 4% to 5% of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the part of the appellants will not in any way sanctify or redeem their contraventions, they are nonetheless acts of contrition, which should be considered as mitigating factors while imposing penalties. 6. In the event, following the decision of the Tribunal in Final Order dt. 19.04.2010, stated above, we order reduction of the penalties as follows : (1) M/s. Viswanaath Agro Products from ₹ 1,25,00,000/- to ₹ 60,00,000/- (Rupees Sixty lakhs only) (Appellant in Appeal C/372/2009) (2) Shri J. Ganesh Kumar from ₹ 30,00,000/- to ₹ 10,00,000/- (Rupees Ten lakhs only) (Appellant in Appeal C/373/2009) (3) Shri S.R.Janakiram from ₹ 30,00,000/- to ₹ 10,00,000/- (Rupees Ten lakhs only) (Appellant in A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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