2009 (10) TMI 546

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....12-1999. 2. The petitioner, in this case, is a foreign citizen holding Philippines ;Passport, arrived at the Indian Airlines and declared the value of the electronic goods was Rs. 50,000/-. On examination of the baggage, the Customs Department found that the value of the goods was Rs. 2,12,700/-. Therefore, proceedings were initiated under the Provisions of the Customs Act. The petitioner waived show cause notice and was granted a personal hearing during which, it was stated that the goods were brought to India to be given as gift to his friends and for personal use. Since the goods were found in commercial quantity, the Additional Commissioner of Customs confiscated the goods invoking Section 111(d) (l),(m) of the Customs Act 1962. He, ....

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....ed the order of re-export and allowed redemption of goods for home consumption. The Revisional authority held that mis-declaration is proved and goods are of commercial quantity. Keeping in mind the mis-declaration of value, and that the goods were brought in commercial quantity in the name of personal use and gift, imposed redemption fine of Rs. 77,000/- as against Rs. 1,06,000/- imposed by the Adjudicating authority. The quantum of penalty was not interfered with. Ag grieved by the said order, the present writ petition has been filed by the petitioner. 6. The main plea taken in the writ petition is that the first respondent should have allowed to re-export the goods by setting aside the redemption fine and penalty. This writ petition h....

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....1 of Customs Act, authorities have initiated action for confiscation. The grievance of the petitioner apparently is only on the quantum of fine and penalty. As against the order passed by the original authority fixing the redemption fine at Rs. 1,06,000/- the revisional authority has reduced it to Rs. 77,000/-. The penalty has been confirmed by all the authorities. Imposing appropriate redemption fine and penalty are matters purely at the discretion of the adjudicating authority or the appellate authority taking into consideration the provisions of the Customs Act. Therefore, this Court is not inclined to go into the merits of the facts of the case to interfere with the quantum of fine or penalty imposed on the petitioner. 9. Under Secti....