Customs, Excise and Gold Tribunal - Tamil Nadu
M/S Garima Trade Services Ltd. vs Commissioner Of Customs, ... on 10 August, 2001
Equivalent citations: 2002(146)ELT150(TRI-CHENNAI)
ORDER
Shri S.L. Peeran
1. The short question that arises for consideration in this appeal is as to whether the appellants is liable to pay penalty despite they relinquishing the goods imported by them and not exercising the option to redeem the same by paying redemption fine. The Commissioner in the impugned order has clearly noted that the importers have abandoned the goods however he has further given a chance to them to redeem the goods on payment of fine of Rs. 2.5 lakhs. He has imposed penalty of Rs. 1.00 lakh under Section 112(a) of Customs Act 1962.
2. Heard Ld. Consultant who relies on the judgment of the Tribunal rendered in the case of Peirce Lislie India Ltd. Vs. CC, Bangalore 1995 (77) ELT 161 (T) wherein it has been held that once the goods have been abandoned and title relinquished and the redemption of goods have not been exercised in such a circumstance, penalty is not imposeable in terms of Section 112 (a) of the Customs Act, 1962.
3. Ld. DR opposes the prayer and submits that the cited case refers to a steamer agent who had not exercised his option to get the goods released, while in the present case the appellant had clearly misdeclared the goods in the Bill of Entry. Therefore the abandonment of the goods before the adjudication order will not relieve the appellant from the penal action and hence penalty is leviable.
4. On a careful consideration of submission I notice that the issue was looked into by this Bench in the case of Peirce Lislie India Ltd. Vs. CC, Bangalore (Supra) and the Tribunal has held in the cited case, that when the goods are abandoned and title is relinquished without redeeming the goods them in such a circumstance penalty is not imposeable. I notice that there is no contrary judgment cited in favour of Revenue. Therefore as a coordinate bench and in terms of judicial discipline the bench is required to follow the judgment rendered in the case of Peirce Leslie India Ltd. Vs. CC (Supra). The importer abandoned the goods even before the show cause notice and the Commissioner has clearly noted about this fact in his order and appellant not exercising his option to redeem the same. In view of the matter the citation referred to by the Counsel is required to be applied to the facts of the case. Applying the ratio of the cited judgment the penalty of Rs. 1.00 lakh imposed on the appellants is set aside and appeal is allowed with consequential relief, if any.
5. (Pronounced & dictated in open court)