1999 (9) TMI 205

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....Appellants. Shri B.K. Choube, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  When this application seeking stay came up for hearing, it appeared that the issue being settled, the main appeal itself could be taken up for disposal. Both sides agreeing, this was done, after granting waiver of pre-deposit of penalty of Rs. 3,00,000/- (Rupees three lakhs only). 2.....

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....rgin of profit thereof at 328%. After giving a deductions for expenses such as demurrage, he determined the quantum of fine which is about 292% of the value of the goods. 5. Shri Doiphode submits that a number of consignment of such engines is being imported regularly. He has placed on record a chart where 9 adjudication orders dating between June, 1998 to June, 1999 are cited where the ra....

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....val submissions. We have also seen the two orders of the CEGAT which were cited before the ld. Commissioner (Appeals) which he had failed to discuss in his order. In our Order Nos. 3680-3681/98/WZB/C-I, dated 21-9-1998 [1999 (107) E.L.T. 476 (T)] (M/s. Pioneer International), we had opined that although the various factors prescribed in Section 125 of the Customs Act, 1962, would keep changing fro....

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....he percentage of fine was 133%. 7. In paragraph 9 of the order the Additional Commissioner had given the working of the margin of profit. We have no observation thereupon except to state that where the Customs were capable of adopting this margin in all cases, they had not done so in earlier cases. Subsequent to the present case also the department has contented themselves imposing much le....