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TMI Blog2023 (8) TMI 526X X X X Extracts X X X X X X X X Extracts X X X X ..... vide report dated 13.07.2017, the Charted Engineer assessed the value of the goods as Rs 41,04,629/-. Alleging violation of various provisions of law, a show cause notice dated 24.01.2019 was issued. Thereafter the Adjudication Authority issued order on 26.08.2019 whereby ordered absolute confiscation of the goods. For the alleged violation, the Adjudication Authority imposed penalty of Rs.41,04,629/- under section 112 (a) (i) of the Customs Act, 1962. Aggrieved by the said order, the appellant filed appeal before the Commissioner (Appeals). Commissioner (Appeals) vide order dated 11.11.2021 after considering the various judgments of the Hon'ble Supreme Court and this Tribunal in similar cases held that goods are not liable for absolute co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r No.21308-21309/2019 dated 20 December, 2019 of this tribunal in the matter of M/s S.R. Enterprises & M/s Digital Enterprise where the issue was considered by this Tribunal. Though the order of absolute confiscation was found unsustainable, the matter was remanded to Lower Authorities on the ground that the economic advantage of import even in the absence of license mandated for restricted goods must be neutralized with reference to the market price of the goods that are imported against such license. It is the negation of this windfall that is the intent of determining the quantum of redemption fine. Considering the said finding, the learned D.R. submitted that the remand order is proper and sustainable. 4. In response to the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... allowed the appellant to redeem the goods on payment of redemption fine of 10% on the enhanced value and penalty also reduced to 5% of the enhanced value. The learned counsel further submits that the issue attained finality only after more than 06 years and the importer had suffered huge losses due to undue delay in clearing the goods due to such remand order. Learned counsel further submits that in the absence of any finding regarding market value of the goods in the impugned order, the ratio of the judgment of the Hon'ble High Court of Kerala in the matter of Commissioner of Customs, Cochin Vs Office Devices reported in 2009 (240) E.L.T. 336 (Ker.) is squarely applicable in this case. 5. We have gone through the facts and circumstances m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de Final Order No.20762-20763/2021 dated 23.09.2021 wherein the redemption fine and penalty was 10% and 5% respectively. The ratio of the judgment of the Hon'ble High Court of Kerala in the matter of Commissioner of Customs, Cochin Vs Office Devices (Supra) is also squarely applicable in this case. 7. Keeping in view of the above decisions and considering the fact that the Department has also accepted the same in the case of M/s Accord Digitech V/s C.C. Bangalore (Supra), we are of the opinion that in the interest of justice since 05 years have already been lapsed, the present appeal is partially allowed by reducing the redemption fine and penalty by 10% and 5% respectively of the enhanced value. 8. Keeping in view the above decisions the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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