Custom, Excise & Service Tax Tribunal
M/S. Rajeswari Graphics vs Commissioner Of Customs, Tuticorin on 6 April, 2009
IN THE CUSTOMS, EXCISE & SERVICE TAX
APPELLATE TRIBUNAL
SOUTH ZONAL BENCH AT CHENNAI
Appeal No. C/70/2007
(Arising out of Order-in-Original No. 245/2006 dated 16.11.2006 passed by the Commissioner of Customs, Tuticorin)
For approval and signature:
Honble Shri 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?
M/s. Rajeswari Graphics Appellants
Vs.
Commissioner of Customs, Tuticorin Respondent
Appearance Smt. S.Yogalakshmi, Advocate for the Appellants Shri N. J. Kumaresh, SDR for the Respondent CORAM Honble Shri P. Karthikeyan, Member (Technical) Date of Hearing: 06.04.2009 Date of Decision: 06.04.2009 Final Order No. ____________ The impugned order enhanced the value for assessment of secondhand photocopiers imported by the appellants and confiscated the consignment of photocopiers for having imported the same in contravention of restriction in the EXIM Policy in force at the time of import. The impugned order offered an option to the importer to redeem the consignment on payment of a fine of Rs.4.50 lakhs and imposed a penalty of Rs.2.60 lakhs under Section 112 of the Customs Act. The instant appeal seeks rejection in the fine and penalty adjudged in the impugned order. Arguing the case of the appellants the learned counsel for the appellants submits copy of the Final Order No. 7 & 8/2009 dated 31.12.2008 of this Tribunal in the case of the same assessee in respect of two of its earlier imports wherein the amount of fine and penalty imposed were reduced to respectively 20% and 10% of the enhanced value. The learned SDR submits that the fine and penalty imposed in the impugned order are reasonable.
3. On a careful consideration of the facts I find that vide the decision of the Tribunal cited by the learned counsel in similar case of imports this Tribunal had found 20% of the enhanced value was appropriate fine and 10% of the value reasonable penalty. Following the precedent I modify the amounts of fine and penalty in the impugned order as Rs.3,60,000/- (Rupees three lakhs sixty thousand only) and Rs.1,80,000/- (Rupees one lakh eighty thousand only) respectively. The appeal is allowed in the above terms. (Dictated and pronounced in open court) (P. KARTHIKEYAN) Member (T) Rex ??
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