Customs, Excise and Gold Tribunal - Tamil Nadu
Commissioner Of Customs, Trichy vs Business Enterprises, Onkar Trading ... on 26 November, 2001
JUDGMENT
Jeet Ram Kait
1. These are four revenue appeals against a common Order-in-Appeal No. 22 to 28/2000 (Try) (Cus) (D) (PNV) dated 24.11.2000 passed by the Commissioner of Customs & Central Excise (Appeals), Trichy in which he has proposed different percentage or redemption fines and in all the case, except in C/88/2001 he has not taken into consideration the margin of profit which is repeatedly 125% during the relevant period. In C/88/2001, the margin of profit to be considered is 70%.
2. Ld. DR Shri S. Mani appearing on behalf of Revenue while reiterating the grounds of appeal has submitted that redemption fine is ranging between 23% to 50% whereas the margin of profit is 125% in three cases and 70% in one case, as per the worksheets provided for arriving at the margin of profit. In other words, there is no uniformity in the imposition of the redemption fine by the Ld. Commissioner. He further submitted that RF is mainly imposed to offset the profit accrued out of improper import without a valid licence and if it was fixed at 23% to 50% of the CIF, the importer would be left with profit margin of balance of 102%. In all the three appeals the margin of profit is 125% except in C/88/2001 in which the margin of profit is arrived at 70%.
3. Revenue has, therefore, prayed that redemption fine of 100% of CIF and penalty of 10% of the value as it was fixed by the Commissioner in terms of earlier Order-In-Appeal No. 68 to 74/1997 dated 27.5.97 may be imposed and the impugned orders may be set aside.
4 None appeared from respondents despite service of notice, more than three times. We, therefore, proceed to decide the case on merits.
5. After considering the appeals of the department, we find that redemption fine has not been uniformly imposed and also not imposed in such a way that the margin of profit is taken away substantially. Similarly, the penalty which has been imposed between 1 to 2% is also required to be enhanced. We, therefore, feel that all these orders should be set aside by allowing the revenue appeals with the direction that the Commissioner of Customs shall take into consideration the margin of profit before fixing the redemption fine in all the impugned appeal and also fix the penalty appropriately, after seeing the gravity of the offence. We, therefore, allow the appeals of revenue by way of remand and set aside the order of Learned Commissioner (Appeals). Ordered accordingly.
(Dictated and pronounced in open Court)