1999 (11) TMI 319

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....ant. Shri K.L. Ramteke, JDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. - When these three applications, taken up for hearing, the Bench felt that the main appeals themselves could be taken up for disposal. Both sides agreeing, this was done. 2. These appeals involve the quantum of redemption fine prescribed for used/second hand diesel engines imported by the th....

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.... of the Tribunal in the case of M/s. Pioneer International as well as M/s. Archana International. The quantum of fixation of redemption fine is prescribed in Section 125 of the Customs Act, 1962. In paragraphs 5, 11 & 12 of the cited order in the case of M/s. Pioneer International, we have referred to and have discussed the effect of Section 125 of the Customs Act. Therefore, the ld. Addl. Commiss....

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....tionary jurisdiction on which the observation made by the Supreme Court in the cited case also, the Tribunal had given their mind in the same citation in paragraphs 6 & 7. Therefore, there was nothing in the Supreme Court judgment which required the ld. Addl. Commissioner to depart from the ratio of the judgments of the Tribunal cited before him. 5. We have also seen the judgement of the S....

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.... to raise the bogie of the Supreme Court judgment which did not relate to the facts before him. We find this tendency of not following the judicial precedent extremely disturbing. An officer in adjudication is not a servant of revenue but he is required to follow the rule of law by virtue of the quasi judicial powers vested upon him. 7. As regards the Commissioner (Appeal)'s order, we cann....