Custom, Excise & Service Tax Tribunal
) Ashraf Puliyulla Parambil vs Commissioner Of Customs (Air), Chennai on 19 May, 2009
IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal Nos. C/PD/241/07 & C/367/07
C/PD/246/07 & C/378/07
C/PD/242/07 & C/368/07
[Arising out of Order-in-Original No.1/2007, O-I-O No.2/2007 and O-I-O No.3/2007 all dated 23.8.2007 passed by the Commissioner of Customs (Airport), Chennai]
For approval and signature:
Honble 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 Members wish to see the fair copy of
the Order? :
4. Whether Order is to be circulated to the Departmental
Authorities? :
1) Ashraf Puliyulla Parambil
2) Alipalakkal
3) Mohamed Kambi Velimmal
Appellant/s
Versus
Commissioner of Customs (Air), Chennai
Respondent/s
Appearance :
Shri B.Satishsundar, Advocate (for S.No.1,2) Shri M.N.Bharathi, Advocate (for S.No.3) Shri V.V.Hariharan, JCDR For the Appellant/s For the Respondent/s CORAM:
Honble Ms.Jyoti Balasundaram, Vice-President Honble Mr. P. Karthikeyan, Member (Technical) Date of hearing : 19.5.2009 Date of decision : 19.5.2009 Final Order No.____________ Per Jyoti Balasundaram For reasons recorded below, we waived predeposit of penalties imposed on the appellants herein by the Commissioner in the impugned orders and proceeded to take up the appeals themselves for final hearing at this stage as the prayer of the appellants is only for reduction in the quantum of fine and penalty to the extent as levied and imposed in earlier orders of the Tribunal.
2) On hearing both sides and noting the precedent decision as in the case of Krishna Kumari Vs CC Chennai vide Final Order No.303/08 dt. 1.4.08 since reported as 2008 (229) ELT 222 (Tri.-Chennai), wherein the quantum of fine and penalty was reduced in the case of confiscation of concealed gold, and having regard to the value of the gold namely Rs.13,84,818/- seized from Ashraf Puliyulla Parambil, Rs.18,01,789/- value of gold seized from Alipalakkal and Rs.19,71,305/- being the value of the gold seized from Mohamad Kambi Velimmal, we reduce the fine and penalties as under :-
S.No. Appellant Fine Penalty
1. Ashraf Puliyulla Rs.5 lakhs Rs.1 lakh
Parambil
2. Alipalakkal Rs.7 lakhs Rs.1.50 lakhs
3. Mohamed Kambi Rs.7 lakhs Rs.1.50 lakhs
Velimmal
3) The appeals are thus partly allowed in the above terms.
(Dictated and pronounced in open court) (P.KARTHIKEYAN) (JYOTI BALASUNDARAM) MEMBER (T) VICE-PRESIDENT gs 1 2