2019 (2) TMI 2139 - AT - Customs

Appeal allowed and matter remanded for fresh hearing on redemption fine and penalty after considering appellant submissions

CESTAT MUMBAI - AT allowed the appeal by way of remand, finding that the Appellant's submissions were not previously considered by the learned ... Challenge to redemption fine and penalty - it is submitted that one more opportunity may be given so that the Appellant can make these submissions before the authorities below - HELD THAT:- It is found that none of these submissions were raised before the learned Commissioner as a result of which there is no finding on these issues. This calls for remand of the matter back to the Appellate Authority to re-hear the matter and to decide the appeal afresh after considering these submissions of the Appellant in order to arrive at a reasoned decision. Therefore, in the interest of justice, without going into the merits of the matter, the matter is remanded back to the ld. Commissioner. The ld. Commissioner shall also take into consideration the case laws in respect of the said submissions. The appeal is allowed by way of remand and the Appellant is directed to raise the submissions made herein, before the learned Commissioner without fail, with supporting decisions. Appeal arises from order dated 24.08.2017 relating to confiscation of goods under Section 111(m) of the Customs Act, 1962 with an option to redeem on payment of a redemption fine under Section 125. Appellant contends redemption fine of Rs.12,50,000/- is excessive relative to Government-approved value of rough diamonds (Rs.8,291/-; market value argued not above ~Rs.15,000/-) and challenges imposition of penalty on both partners and the firm. These contentions were not raised before the Commissioner and therefore no findings exist on them. Tribunal finds absence of prior adjudication on these issues requires reconsideration and directs remand: 'without going into the merits of the matter, I am remanding the matter back to the ld. Commissioner.' Appellant is ordered to raise the specified submissions before the Commissioner with supporting decisions; 'The appeal is allowed by way of remand' and the Commissioner is to re-hear and decide afresh, taking relevant case law into account.