2000 (4) TMI 282

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....or the Respondent. [Order].- This appeal has been filed by M/s. Divine United Organisation against the impugned order in appeal dated 26-11-1999 passed by the Commissioner of Customs (Appeals); vide which he had reduced the redemption fine from Rs. 60,000/- to Rs. 30,000/- and set aside the personal penalty of Rs. 5,000/- as imposed on them by the Additional Commissioner of Customs through t....

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....iscation of the goods and imposed redemption fine of Rs. 60,000/- besides penalty of Rs. 5,000/- on the appellants. He also assessed the value of the goods at Rs. 3,13,334/-. 3. The appellants being aggrieved with this order-in-original of the Additional Collector of Customs, challenged the same before the Commissioner of Customs (Appeals) who modified the same by reducing the redemption f....

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....rcial transactions earlier. Therefore, the impugned order of the Commissioner (Appeals) deserves to be set aside. 7. On the other hand, the learned JDR has simply supported the order of the Commissioner (Appeals) and left the matter to the Bench. 8. I have gone through the record. So far as the assessment of the value of the imported goods as made by the Additional Commissioner of ....

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....mmissioner of Customs (Appeals) reduced the fine to be reasonable and proper especially when he himself in the impugned order had observed that the appellants are non-commercial organization being run on donations. The goods in question were never imported by them but were sent by a member as donation which could not be refused as the refusal must have hurt the feelings of the donor. He has furthe....