Custom, Excise & Service Tax Tribunal
Shri S. Pandithurai vs Commissioner Of Customs on 30 March, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
C/PD/206/08, C/EH/212/08 & C/259/08/MAS
[Arising out of Order-in-Original No.10/2007-Commr (AIR) dated 16.10.2008 passed by the Commissioner of Customs, Chennai]
For approval and signature:
Honbe Ms. Jyoti Balasundaram, Vice President
Honble Mr. P. Karthikeyan, Member (Technical)
1. Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982? :
2. Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not? :
3. Whether the Member wishes to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
Shri S. Pandithurai
Appellant
Versus
Commissioner of Customs
Chennai.
Respondent
Appearance:
Sh. A. Ganesh, Adv. Shri M.K.A.K.Mohiddin, JDR For the Appellant For the Respondent CORAM:
Ms. Jyoti Balasundaram, Vice President Mr. P. Karthikeyan, Member (Technical) Date of hearing : 30.3.2009 Date of decision: 30.3.2009 Final Order No.____________ Per JYOTI BALASUNDARAM After hearing both sides on the application for waiver of predeposit of penalty of Rs.5 lakhs imposed upon the appellant herein, for failure to declare foreign currency worth approximately Rs.58 lakhs, we found that it was possible to decide the appeal itself at this stage as the prayer of the appellant is only for reduction in quantum of fine and penalty; after granting waiver and allowing the early hearing application, we take up the appeal itself today.
2. We find that in similar case seizure and confiscation of foreign currency for failure to declare, fine amounts and penalty amounts have been reduced. Following the ratio of the Tribunal in Philip Fernandes Vs. Commissioner of Customs (Airport), Mumbai [2001 (131) ELT 250 (Tri.Mumbai)] and Halithu Ibrahim Vs. Commissioner of Customs (Airport), Chennai [2005 (183) ELT 307 (Tri.Chennai)] and having regard to the value of the goods being about 58 lakhs, we reduce the fine from Rs.32,00,000/- to Rs.7,50,000/- (Rupees seven lakhs and fifty thousand only) and penalty from Rs.5,00,000/- to Rs.1,00,000/- (Rupees one lakh only). We are informed foreign currency seized from the appellant-passenger has been sold and Rs.56,00,000/- Indian currency has been realized. Out of such sale, the prayer of the appellant for return of the sale proceeds after deducting the fine of Rs.7,50,000/- and penalty of Rs.1 lakh, is allowed.
3. The appeal is thus partly allowed as above.
(Dictated and pronounced in open court)
(P. KARTHIKEYAN) (JYOTI BALASUNDARAM)
MEMBER (T) VICE PRESIDENT
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