9911796707
TMI Blog2024 (8) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... ne, no redemption fine is imposable on the appellant. Therefore, redemption fine imposed on the appellant is set aside. Penalty - HELD THAT:- The penalty imposed on the appellant is also on higher side and hence, the same is also reduced to Rs.1,00,000/-. Appeal disposed off. - HON BLE SHRI ASHOK JINDAL, MEMBER (JUDICIAL) And HON BLE SHRI K. ANPAZHAKAN, MEMBER (TECHNICAL) Shri Amit Kumar, Advocate for the Appellant Shri A. K. Choudhury, Authorized Representative for the Respondent ORDER [ PER SHRI ASHOK JINDAL ] The appellant is in appeal against the impugned order seeking waiver of redemption fine and reduction of penalty imposed on them in the facts and circumstances of the case. 2. The fact of the case are that the appellant filed a Bi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ened in presence of A.C. (B/L, CFS), Govt. Approved Chartered Engineer and as per the examination report: - a. Shells/Cartridges are used. b. Quantity of used Shells/Cartridges found to be 16.78 MT (out of which 13.258 MT (Net) are mutilated / Shredded bullets and 3.522 MT are used bullets). c. Quantity of scrap declared Radio is 1.56 MT (Net). 4.2. After examination, the same was forwarded to Group and as per the Chartered Engineer's report: a. the goods are Top portion (Called Bullets) of used (Called Spent or Fired) Shells/Cartridges; b. Since all the cartridges are spent/fired/used, quantification for used and unused is not applicable. c. Goods found mixed of Radio and Burst as well as Un-Burst Bullets of Spent / Pop up Cartridge. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese circumstances, the issue that arises for consideration is whether redemption fine can be imposed in case the goods are allowed for re-export or not. 9. We find that several cases have come up before this tribunal. 9.1. In the case of HCL Hewlett Packard Ltd. v. Commissioner of Customs Delhi 1997(92) E.L.T. 367 (Tribunal), this tribunal held that in case of re-export of goods, the adjudicating authorities do not have power to impose any redemption fine. 9.2. In the case of HBL Power Systems Ltd. v. Commissioner of Customs, Visakhapatnam 2018 (362) E.L.T. 856 (Tribunal, Hyderabad), it was observed that: - 11. The scope of Section 125 of the Act is limited by the words in which it is framed and it is not open to the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle 226 of the Constitution. The power conferred by Article 226/227 is designed to effectuate the law, to enforce the Rule of law and to ensure that the several authorities and organs of the State Act in accordance with law. It cannot be invoked for directing the authorities to act contrary to law. In particular, the Customs authorities, who are the creatures of the Customs Act, cannot be directed to ignore or act contrary to Section 27, whether before or after amendment. May be the High Court or a Civil Court is not bound by the said provisions but the authorities under the Act are. Nor can there be any question of the High Court clothing the authorities with its power under Article 226 or the power of a Civil Court. No such delegation or ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
