1996 (9) TMI 261

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....r the Respondents. [Order per : G. R. Sharma, Member (T)]. -  By the present appeal, the Revenue has agitated against the Lower amount of penalty and redemption [fine], in respect of "Bright Yellow Crude Sulphur". The facts of the case in brief are that, the respondents herein imported 3000 MTs of Sulphur. In the Bill of Entry, it was described as "Bright Yellow Crude Sulphur". However,....

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.... the duty involved thereon was of the order of Rs. 7,38,726/-. He submits that the goods were described incorrectly only to avail the benefit of Notification No. 7/92. He submits that since the intention of evading duty was clear and was rightly held so by the adjudicating authority, the imposition of a penalty of Rs. 5,000/- and redemption of the goods on payment of a fine of Rs. 25,000/- was ver....

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....phur is imported in ship loads comprising 15,000 to 20,000 MTs; that the respondents imported only 3,000 MTs; that the major importer in the instant case was M/s. Dharmsi Morarji who had declared the goods as Bright Yellow Crude Sulphur in powder form; that they also followed suit and declared the same as crude Yellow Sulphur in powder form. He submitted that the respondents herein were actual use....

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....emption fine and penalty should have been high as contended by the Revenue. We find that the learned adjudicating Collector has recorded reasons for imposing the fine as well as penalty. He considered that it was the first case in which the respondents herein were confronted with the problem and that they were actual users of the raw material imported from abroad and, therefore, felt that a lenien....