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TMI Blog2023 (6) TMI 377X X X X Extracts X X X X X X X X Extracts X X X X ..... s the issue pertains to live consignment and is lying in the port for the last more than two years, therefore, with the consent of both the parties, I proceed to decide the appeal itself on merit. The stay application becomes infructuous. 3. The present appeal has been filed by the Revenue against the impugned order passed by the Commissioner of Customs (Appeals) dated 19.01.2022 whereby the Commissioner of Customs (Appeals) has reduced the redemption fine to Rs. 1,00,000/- under Section 125(1) of the Customs Act, 1962 and also reduced the penalty to Rs. 50,000/- under Section 112(a)(i) of the Customs Act, 1962. 4. Briefly the facts of the present case are that the respondent Veer Agency had filed bill of entry No. 9517720 dated 10.11.202 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed under Section 112(a)(i) of the Customs Act, 1962. 5. Aggrieved by the said order, Respondent filed appeal before the Ld. Commissioner of Customs (Appeals) and the Ld. Commissioner after considering the entire facts and circumstances and the various decisions relied upon the respondent reduce the fine and the penalty and permitted the re-export of the consignment. Aggrieved by the said order of the Commissioner of (Appeals) the Revenue has filed the instant appeal. 6. Heard both the sides and perused the record. 7. Ld. AR appearing for the appellant submitted that the goods imported by the respondent was found to be of substandard quality as per the report of the FSSAI and the same was rightly confiscated by the original authority. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods which cannot be ruled out. The Ld. Commissioner (Appeals) has observed that the respondent has already suffered on account of the demurrage/detention charges and the commercial value of the impugned goods would have further diminished on account of further deterioration of goods lying at the port and the fact that re-export will further involve transportation cost to the respondent. 9. After considering the submission made by both the sides and perusal of the material on records and the various decisions relied upon by both the sides, I find that the impugned goods were freely importable and there is no allegation of misdeclaration of goods and there is no evidence on record to show that the appellant has acted with malafied intention ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant will entitle for the relief in this regard. 13. In view of my discussion above, I am of the considered view that there is no infirmity in the order passed by the Commissioner (Appeals) reducing the redemption fine under Section 125(1) of the Customs Act, 1962 to Rs. 1,00,000/- and penalty under section 112(a)(i) of the Customs Act, 1962 to Rs. 50,000/-. 14. Before parting with the judgment, it is pertinent to mention that inspite of the order of the Ld. Commissioner (Appeals) reducing the quantum of fine to Rs. 1,00,000/- under Section 125 (1) of the Customs Act, 1962 and penalty to Rs. 50,000/- under Section 112 (a) (i) of the Customs Act, 1962 and further allowing the re-export of the impugned goods, the department choose to file a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 50,000/- towards redemption fine and penalty but the customs authorities below did not release the goods for re-export thereby allowing the goods to further deteriorate in quality and in addition incurring huge demurrage due to lapse of considerable time for no fault of the respondent. 17. In these circumstances, I deem it appropriate to direct the Chief Commissioner of Customs, Delhi to hold necessary inquiry into the matter regarding the delay caused in not allowing the re-export of the goods and take appropriate action against the errant officials. 18. Further, I direct that the impugned goods be released immediately to the respondent for the purpose of re-export and refund the duty back to the respondent as observed by the Ld. Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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