1999 (10) TMI 192

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....dent. [Order]. -  This appeal has been filed by the appellant against the order dated 23-7-1998 passed by the Commissioner of Customs, imposing redemption fine of Rs. 80,000/- under Section 15(1)(c) of the Customs Act and penalty of Rs. 10,000/- under Section 112 of the said Act on him. 2. The facts giving rise to this appeal may briefly be stated as under : 3. On receip....

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....nal alongwith appeal filed by M/s. Inland Road Service (a Transport Company). The Bench in that appeal upheld the validity of the order of the Collector ordering confiscation of the goods, but remanded the case to the adjudicating authority for limited purpose of deciding whether the goods could be released in favour of the appellant by exercising discretion/power under Section 125 of the Customs ....

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....e adjudicating authority has not taken into consideration the Rs. 3 lakhs amount paid by the appellant as warehouse charges where the goods were kept after seizure and payment of Rs. 20,000/- already made by him and also the short value to the tune of nearly Rs. 6 lakhs of the goods released. Therefore, the impugned order should be set aside. But in my view, this contention of the learned Counsel ....

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....deration the CIF value of the goods. Neither the redemption fine nor the penalty amount fixed by him can be in any manner be said to be arbitrary or exhorbitant, especially when the CIF value was not contested by the appellant which was earlier fixed by the adjudicating authority, before the Tribunal. 8. Therefore, the impugned order passed by the Commissioner cannot in any manner, be said....