2006 (3) TMI 400

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....der has held that the redemption fine of Rs. 15.00 lacs does not appear to have been confirmed in the above paras whereas the Hon'ble Member (J) though agrees with Hon'ble Member (J) but has added that the Redemption fine becomes payable only when the goods are redeemed. Thus, there is a contradiction in the findings recorded by the Hon'ble Members (J) and (T) as Redemption fine is not payable as per the order of Member (J) whereas the question of payment of redemption fine would arise when the goods are redeemed as per Hon'ble Member (T)'s order and as the Dept. may say that since the goods are confiscated in the order of Commissioner the Redemption fine would be payable while redeeming the goods. B.      The Ho....

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....dition or substitution of words, has to be avoided and thus interpreting the Hon'ble Supreme Court's order as levying penalty would mean addition of word fine and penalty in addition to the word 'duty', the applicant's counsel also referred to the judgment of the Hon'ble Supreme Court in the case of Commissioner of Customs, Kandla v. Essar Oil Ltd. reported in 2004 (172) E.L.T. 433 (S.C.) where Hon'ble Supreme Court had specifically confirmed the penalty levied. C.      This Hon'ble Tribunal in the case of Busa Overseas & Properties Ltd. v. Commissioner of Customs (I) Mumbai reported in 2002 (148) E.L.T. 328 (Tri. - Bom.) has held that certain important submissions which have a direct bearing on the issues under ....