2012 (10) TMI 77

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..... Kumar, J.]. - These appeals are filed by the Revenue challenging the order passed by the Tribunal which has reduced redemption fine to 50% of what was imposed by the Commissioner of Customs. In coming to the conclusion that a case for redemption is made out. The Tribunal relied on several judgment of the Mumbai Bench of the Tribunal. The relevant portion reads as under : "The learned couns....

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....er is passed in their favour keeping in view the above cited judgments." In fact, as is clear from para 3 of the impugned order, the learned departmental representative fairly conceded that position with cited cases where imports were all of same items during the same time and place. It is in that context as the fine and penalty of similar imports have been reduced to 45% of CIF value as determ....

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....er the Customs Act and ordinarily this Court, while exercising jurisdiction either under Article 32 or under Article 136 of the Constitution, would be slow to interfere with such an order unless it is shown to be thoroughly arbitrary or whimsical resulting in gross miscarriage of justice. As pointed out above the mere fact that the action of the importers was bona fide will not per se entitle them....