Custom, Excise & Service Tax Tribunal
Meghmani Industries Ltd vs C.C., Ahmedabad on 27 December, 2017
CUSTOMS EXCISE & SERVICE TAX APPELLATE TRIBUNAL, West Zonal Bench, 2nd Floor, Bahumali Bhavan, Asarwa, Ahmedabad Customs Appeal No.12172, 12173 of 2016-SM Arising out of the Order-in-Original No.AHM-CUSTM-000-COM-006-16-17 dated 5.10.2016 and No. AHM-CUSTM-000-COM-007-16-17 dated 24.10.2016 passed by the Principal Commissioner of Customs, Ahmedabad. Meghmani Industries Ltd. .. Appellant Vs. C.C., Ahmedabad .. Respondent
Appearance:
Present Shri Manohar Maheshwari,Sr. General Manager for the Appellants
Present Shri A. Mishra, A.R. for the Respondent-Revenue
Coram: Honble Dr. D.M. Misra, Member (Judicial)
Date of hearing/decision:27.12.2017
Final Order No.A/13862 - 13863/2017
Per Dr. D.M. Misra:
Heard both sides. These two Appeals are filed against the Order-in- Original No. AHM-CUSTM-000-COM-006-16-17 dated 5.10.2016 and No. AHM-CUSTM-000-COM-007-16-17 dated 24.10.2016 passed by the Principal Commissioner of Customs, Ahmedabad.
2. At the outset, the authorised representative for the Appellant submits that there was a bona fide mistake in importing technical insecticides at Pipavav instead of Nhava Sheva, Kandla or Chennai which are the authorised Port, resulted into violation of Rule 45 of the Insecticides Act, 1971. He submits that violation is unintentional and the mistake committed on their part was bona fide, hence, imposition of redemption fine of Rs.5.00 lakhs and Rs.10.00 lakhs, also imposition of penalty of Rs.2.00 lakhs and Rs.3.00 lakhs in the above two Appeals are too harsh.
3. The ld. A.R. for the Revenue reiterates the findings of the ld. Commissioner (Appeals).
4. Admittedly, the Appellant have violated the relevant provisions inviting confiscation and penalty under the Customs Act, 1962. However, no where on record it is brought out alleging intentional violation of the provisions of the Act. In these circumstances, quantum of redemption fine and penalty appears to be too harsh. Thus, in the interest of justice, fine is reduced to Rs.1.00 lakh and penalty to Rs.50,000/- (Appeal No.C/12171/2016) and Rs.1.50 lakhs and Rs.50,000/- (Appeal No.C/12173/2016). The impugned orders are modified to this extent. The Appeals are disposed of in above terms.
(Dr. D.M. Misra) Member (Judicial scd/ 2 C/12172, 12173/2016-SM