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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>CESTAT Chennai Reduces Fine & Penalty in Predeposit Appeal, Allows Return of Sale Proceeds</h1> The Appellate Tribunal CESTAT CHENNAI partially allowed the appeal regarding the application for waiver of predeposit of penalty. The Tribunal reduced the ... - Application for waiver of pre-deposit converted into hearing on merits; appeal concerned seizure of foreign currency (approx. Rs. 58 lakhs) for failure to declare. Relying on precedents Philip Fernandes v. Commissioner of Customs (Airport), Mumbai and Halithu Ibrahim v. Commissioner of Customs (Airport), Chennai, the Tribunal held that mitigation was warranted. The Tribunal stated: 'we reduce the fine from Rs. 32,00,000/- to Rs. 7,50,000/- (Rupees seven lakhs and fifty thousand only) and penalty from Rs. 5,00,000/- to Rs. 1,00,000/- (Rupees one lakh only).' Foreign currency had been sold realizing Rs. 56,00,000/-. The prayer for return of sale proceeds was allowed after deducting the reduced fine (Rs. 7,50,000/-) and reduced penalty (Rs. 1,00,000/-). Appeal partly allowed accordingly.

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