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2002 (4) TMI 494
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....nt. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Original No. 345/98/CAC/CC-I, dt. 18-12-1998 by which the Commissioner of Customs, Mumbai on readjudication held that the imported goods namely Garlic on inspection was found to have been considerable pilfered and the goods were deteriorated. He has also noted that consignment had suffered detention charge of....
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....e reason the authorities have noted that the goods have deteriorated. (c) He submits that in all similar matters the Tribunal has confirmed the redemption fine to 22% of the value in cases where the goods were in marketable condition. Therefore, he submits that there should be no redemption fine in the present case. (d) The next plea raised by the ld. Counsel is that the Tribunal h....
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.... and remanded for de novo consideration by the Tribunal, the previous order no longer survives. The Commissioner ought to have adjudicated the matter on all aspects including penalty. Therefore, his finding that the Tribunal has not given any direction on the issue of penalty and hence he retains the amount which had been imposed as penalty at the first instance is a wrong order and is totally uns....
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....eriorated goods. The fact that the Commissioner has committed an error both on the fixation of redemption fine and penalty calls for setting aside the impugned order and for remanding the same for de novo consideration. The ld. Counsel's plea for decision at the Tribunal's level itself is not agreeable to us, for the reason that the adjudicating authority has not committed a patent error in his or....