2005 (7) TMI 496 - AT - Customs

Appellate Tribunal allows redemption of seized silk fabric with fines upheld for Customs Act violations.

The Appellate Tribunal CESTAT, New Delhi, allowed the appellants to redeem the seized silk fabric on payment of fines. One appellant was to pay a fine of ... Confiscation and penalty - Non-notified goods Issues: Confiscation of silk fabric, Imposition of penalties under Sec. 112 of the Customs ActIn this judgment by the Appellate Tribunal CESTAT, New Delhi, the appellants contested the confiscation of silk fabric and imposition of penalties under Sec. 112 of the Customs Act. The silk fabric in question was seized from the premises of a printer to whom it was supplied for printing by the appellants. The record showed that the silk fabric supplied by the appellants was of Chinese origin. However, absolute confiscation of the silk fabric was not ordered as it was not notified goods under Sec. 123 of the Customs Act. Therefore, the appellants were given the option to redeem the seized fabric on payment of a redemption fine. The judgment modified the order, allowing one appellant to redeem the goods on payment of a fine of rupees 10,000 and the other two appellants on payment of a fine of rupees 50,000 each.Regarding the personal penalties imposed on each appellant by the Commissioner (Appeals), the judgment found that the penalties of 10,000 each did not require any interference or modification as they were deemed appropriate and not excessive. Consequently, the impugned order was modified, allowing the appeals of the appellants with consequential relief as per the law. The judgment was dictated and pronounced in court, providing a resolution to the issues of confiscation of silk fabric and imposition of penalties under Sec. 112 of the Customs Act.