2019 (5) TMI 83 - AT - Customs

Tribunal reduces importer's redemption fine under Customs Act due to availability of impugned goods.

The Tribunal granted the Revenue's application for rectification of mistake in Final Order No. 42561-42563/2017 dated 02.11.2017 under the Customs Act. ... Rectification of mistake - error apparent on the face of record or not - HELD THAT:- There is merit in the ROM application filed by the Revenue. There indeed has been an error apparent on the face of record as pointed out by the Revenue. In the event, paragraph 10.4 of the impugned Final Order will require to be rectified - ROM application allowed. Issues involved:Rectification of mistake in Final Order No. 42561-42563/2017 dated 02.11.2017 regarding the confiscation and redemption fine of impugned goods under Section 111(m) and Section 125 of the Customs Act.Analysis:The Revenue filed a Miscellaneous Application for rectification of mistake in Final Order No. 42561-42563/2017 dated 02.11.2017. The Revenue contended that the Tribunal had overlooked the orders of the adjudicating authority by setting aside the redemption fine of Rs. 1,00,00,000 imposed on the importer. The Revenue argued that the impugned goods, namely 'Design Engineering Drawings and Technical Documentation for 189M2 Sinter plant' and 'Design Engineering and Technical Documentation for 1780M3 Blast Furnace,' were still available in the customs area. The Revenue submitted Mahazar dated 16.03.2009 and 08.05.2009 confirming the availability of these goods. The Tribunal found an error apparent on the face of the record as the goods were physically seized on 16.03.2009 and were never given 'out of charge.' Consequently, the impugned goods were not cleared out of customs charge and were still available. The Tribunal, therefore, granted the Revenue's application for rectification of mistake and modified paragraph 10.4 of the Final Order. The redemption fine was reduced from Rs. 1,00,00,000 to Rs. 15,00,000 to meet the interests of justice. The Miscellaneous Application for rectification of mistake was disposed of accordingly on the terms stated.Conclusion:The judgment addressed the issue of rectification of mistake in Final Order No. 42561-42563/2017 dated 02.11.2017 concerning the confiscation and redemption fine of impugned goods under the Customs Act. The Tribunal found an error on the face of the record as the goods were still available in the customs area and had not been cleared out of customs charge. Consequently, the redemption fine was reduced to Rs. 15,00,000 to meet the interests of justice. The Revenue's Miscellaneous Application for rectification of mistake was granted, and the judgment was pronounced on 30.04.2019.