2015 (7) TMI 1149

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.... "(i)   Whether the Tribunal was right in reducing the fine and penalty by interfering with the discretionary power of the adjudicating authority conferred under Section 125 of the Customs Act, especially when the currencies were attempted to be exported in violation of the Foreign Exchange Management (Import & Export of Currency) Regulation, 2000, which tantamount to prohibition under Section 11 of the Customs Act, 1962? (ii)    Whether the Tribunal was right in reducing the fine and penalty without assigning any reasons and simply following its own earlier decisions when the facts and circumstances are entirely different in each and every case? (iii)   Whether the Tribunal was right in interfering ....

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.... to board Indian Airlines Flight No. IC 555 on 22/23-11-2005 for Singapore, on payment of a fine of Rs. 11,00,000/- and penalty of Rs. 2,50,000/- upon the appellant. Hence this appeal. 2. The appellant seeks reduction in the quantum of both fine and penalty. In the light of the earlier order of the Tribunal in Shri S. Pandithurai v. Commissioner of Customs, Final Order No. 325/2009, dated 30-3-2009, wherein fine and penalty were reduced, we reduce the fine and penalty in this case as well. Applying the same ratio and having regard to the value of the goods in question as on date of adjudication, viz., Rs. 22 lakhs, we reduce the fine and penalty to Rs. 6,00,000 (Rupees six lakhs only) and Rs. 1,00,000/- (Rupees one lakh only) respec....

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.... and penalty. However, from the order of the Tribunal it is evident, that the Tribunal has not discussed the applicability of Pandithurai's case to the facts of the present case for it to reduce the redemption fine and penalty. It is also not clear under what circumstances and what set of facts, fine and penalty were reduced in Pandithurai's case. Such a conduct of the Tribunal in passing an order mechanically without adverting to the facts of the said case but equating the same to the present case is highly deplorable. Equally deplorable is the conduct of the Department in not producing before us the decision of Pandithurai's case, viz., Final Order No. 325/2008, dated 30-3-2009 passed by the Tribunal. 9. In any event, we do not ap....