2006 (5) TMI 360

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.... for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This is a Revenue appeal on a short ground against the Order-in-Appeal No. 33/2004, dated 12-3-2004. The importer had imported 270 Nos. of used computers in violation of Para 2.17 of EXIM Policy 2002-2007. The importer is a registered institution engaged in charitable activities including education of poor children. They had state....

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....red to be imposed once the goods are found to be confiscable. 2. We have heard both sides in the matter. 3. On our careful consideration, we notice that the Respondents have not challenged the confiscability of the goods and the power of the authority to impose the redemption fine. However, they pleaded for a leniency in view of the fact that they were charitable institution and al....

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....000 (122) E.L.T. 500 (T), the Tribunal has held that quantum of fine should be fixed on the totality of all the facts and circumstances of each case and did not accept the Revenue's plea for enhancement of the redemption fine. In the case of Davinder Singh v. CC, Mumbai reported in 2006 (193) E.L.T. 359 (Tri.-Mumbai) the redemption fine has been reduced to Rs. 25,000/-. Taking into consideration t....