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TMI Blog2024 (1) TMI 193X X X X Extracts X X X X X X X X Extracts X X X X ..... considering the impugned order, the adjudicating authority s logic has been clearly defied when the first appellate authority has felt it proper to reduce both the redemption fine and penalty, which is not challenged by the adjudicating authority/Revenue. Having reduced the redemption fine, the first appellate authority should have taken note of the provisions which prescribe the guidelines insofar as the levy of redemption fine is concerned. The Order-in-Original is passed in 2014 and hence, it is found unnecessary to remand the matter back, for the reason that there is no challenge to the valuation, rather the challenge is only to redemption fine and penalty - the ends of justice would be met if the redemption fine is pegged at Rs.3,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 and thus, re-determined the value under Rule 9 ibid. considering the contemporaneous imports of similar goods as per NIDB. It has also been alleged that the used jute bags were restricted for import in terms of Paragraph 2.17 of the Foreign Trade Policy and that the impugned import was contrary to the provisions of Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992, thus rendering the goods liable for confiscation under Section 111(d) of the Customs Act, 1962. 4. The appellant-importer vide letter dated 26.02.2014 appears to have accepted the proposed re-determination as well as the value and requested for adjudication of the case without issuance of Show Cause Notice and personal hearing. 5. Accordingly, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned goods in terms of the declaration made by the appellant and verification conducted by the Proper Officer. It is only when on verification the self-assessment made in terms of Section 17(1) of the Customs Act, 1962 is found to be incorrect in any material particular that the Proper Officer has the authority to re-assess the Bill in terms of Section 17(4) of the Customs Act, 1962. On verification by the Shed Officers, the self-assessments made in terms of the import documents were found to be order; the question of re-assessing in terms of Section 17(4) ibid. is unsustainable on facts and in law. The goods imported by them were sought to be confiscated as the said goods i.e., used jute bags were restricted for import in te ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods, the imposition of redemption fine is without the authority of law; the first appellate authority vide impugned order ought to have vacated the redemption fine in toto. 9. Per contra, the Ld. Assistant Commissioner supported the findings of the lower authorities. He has referred to various paragraphs of the impugned Order-in-Appeal dated 30.07.2014 and his submissions are summarized as under: - (i) Firstly, the goods have been imported in violation of Para 2.17 of the Import-Export Policy. (ii) Secondly, the goods being used jute bags, the formation of a doubt in the minds of the Assessing Officer regarding the true value of the impugned goods is also acceptable. (iii) The most important thing which should not be l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sition of law that the imposition of redemption fine cannot be disproportionate or arbitrary and, in any case, the same cannot exceed the market value of the product in question itself less the duty payable. Hence, it is clear that the quantum of levy insofar as redemption fine is concerned is just the discretion. 13.2 Further, when we consider the impugned order, the adjudicating authority s logic has been clearly defied when the first appellate authority has felt it proper to reduce both the redemption fine and penalty, which is not challenged by the adjudicating authority/Revenue. Having reduced the redemption fine, the first appellate authority should have taken note of the provisions which prescribe the guidelines insofar as the lev ..... X X X X Extracts X X X X X X X X Extracts X X X X
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