1990 (5) TMI 163

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....(i.e. Deputy Collector) and directed him to re-adjudicate the case in accordance with the practice followed by the Calcutta Customs in the matter of imposition of Redemption Fine. 2. The brief facts of the case are that the original Adjudicating Authority (i.e. Deputy Collector of Custom House, Calcutta) held that the five consignments of the goods (i.e. Colour Picture Tubes) in question, imported by the appellants are unauthorised and liable for confiscation under Section 111(d) of the Customs Act, 1962 and allowed their redemption, on the appellants paying a redemption fine of Rs. 30,000.00 on each of the consignments. 3. The learned Collector of Customs, Custom House, Calcutta, authorised the learned Assistant Collector of Customs,....

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....unt alone is liable to be reversed. He further contended that even otherwise the order is not a speaking order and it has not taken into consideration the grounds taken by the learned Deputy Collector while he imposed the redemption fine. 6. But the learned S.D.R., Shri M.N. Biswas contended that the order passed by the learned Deputy Collector was not sound and the legality and propriety was involved and therefore, the learned Collector of Customs applied his mind to the facts of the case and had correctly ordered for filing the appeal, by virtue of his powers, under Section 129D(2) of the Customs Act, 1962. Secondly, he contended that the learned Collector of Customs & Central Excise (Appeals) has taken into consideration that the norm....

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.... decision in awarding the redemption fine, can be ordered to be taken up in appeal, by the learned Collector of Customs before the Collector of Customs (Appeals). In that order, he has given the point for determination of the appeal, as to how far the order of the adjudicating officer, allowing the redemption of five consignments of Colour Picture Tubes, imposing a nominal redemption fine, in the absence of valid Import Licence, is legal and proper. So, whether this order was proper was to be determined in the appeal and the propriety of the order in question was involved. Hence on that ground, it cannot be said that there is no compliance with Section 129D(2) and we are not able to accept this contention advanced on behalf of the appellant....