Revision application granted in confiscated jewelry case, personal penalty reduced, redemption fine upheld

The revision application seeking permission for re-export or redemption of confiscated jewelry was partially successful. The request for re-export was denied due to lack of evidence and prior request before the Commissioner (Appeals). The redemption fine imposed was deemed reasonable at 15% of the confiscated goods' value, and no reduction was warranted. However, the personal penalty was reduced from &8377; 2,00,000 to &8377; 50,000 considering the applicant's circumstances as a Foreign national who recently lost her husband. The revision application was allowed, modifying the Commissioner (Appeals) order to reduce the personal penalty while maintaining the redemption fine.

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Issues:
1. Request for re-export or redemption of confiscated jewelry.
2. Imposition of redemption fine and penalty.

Analysis:
1. The revision application was filed seeking permission for re-export or redemption of confiscated jewelry. The applicant, a Thai national, requested for leniency during the personal hearing. However, it was noted that the applicant did not make any request for re-export of the confiscated gold before the Commissioner (Appeals). As the Government was a revisionary authority and not an appellate authority, it declined to entertain the additional prayer of the applicant, which was not raised before the Commissioner (Appeals). Therefore, the request for re-export was not granted due to lack of evidence and prior request.

2. Regarding the imposition of redemption fine and penalty, it was observed that the Additional Commissioner of Customs had imposed a redemption fine of &8377; 2,00,000, which was only 15% of the value of the confiscated goods. Typically, redemption fines in such cases are higher, exceeding 30% of the confiscated goods' value. The Government found the redemption fine to be modest and reasonable, thus no further reduction was warranted. However, the personal penalty of &8377; 2,00,000 was considered high, especially given the applicant's status as a Foreign national who had recently lost her husband. Therefore, the Government decided to reduce the personal penalty to &8377; 50,000, considering it a deserving case for a lenient view.

In conclusion, the revision application was allowed, and the order of the Commissioner (Appeals) was modified to reduce the personal penalty while maintaining the redemption fine.

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