2018 (3) TMI 1497

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....ny licit documents for carrying such goods. The Customs officials seized the goods and recorded the statements. A show cause notice dated 3/5/2013 was issued proposing confiscation of the goods and imposition of penalty.The Ld. Commr. of Customs (Preventive) confiscated the goods and imposed Redemption Fine of Rs. 7,00,000/- and a penalty of Rs. 5,00,000/- under section 112 (a) and 112 (b) of the Customs Act, 1962. Revenue filed appeal before the Tribunal against the adjudication order. The Respondent also filed Cross Objection. 2. The prayer of the Revenue in the appeal is as under::- "(i) Whether after taking into consideration the facts/grounds stated above, the said order of the Commissioner is legal and proper. (ii) Whether the Co....

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.... personal penalty should be imposed. The Ld. Counsel also submitted that in any event, the quantum of penalty is on higher side. 6. Heard both sides and perused the case record. 7. I find that the appellant was carrying the SD cards of foreign origin without any documents which is liable to be confiscated under Section 111(b), (d) and (l) of the Customs Act, 1962. The appellant in his statement dated 12/11/2012 stated that since last 10-12 years, he was engaged in such business, though he understood that this is not the legal way of export/import. The appellant referred the name of one Sri S.K. Pappu of Khidirpur area, who engaged him for carrying of these goods. On investigation, the Customs officers did not find the whereabouts of S.K. ....

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....e person referred to in sub-section (1), shall, in addition, be liable to any duty and charges payable in respect of such goods.] In terms of Section 125 of the Customs Act, 1962, the officer adjudging may give the owner of the goods an option to pay in lieu of confiscation of such fine as the said officer thinks fit. The word goods is defined under Section 2 (22) of the Customs Act, 1962 and included currency. In the present case, the seized goods are sold in auction and the Department would return the sale proceeds of goods in Indian currency. The Tribunal in the case of Yakub Ibrahim Yusuf Vs. C.C., Mumbai [2011 (263) ELT 685 held that the importer was entitled for return of entire sale proceeds with deduction for Redemption Fine....