2008 (4) TMI 209

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....oods than the declared quantity. It was also noticed by the authorities that the goods was restricted for import and can be imported only against the specific import licence. The original adjudicating authority adjudicated the matter and confiscated the goods, gave an option of redeeming the same on payment of redemption fine of Rs. 20,000/- and imposed personal penalty of Rs. 10,000/- on the appellants. Aggrieved by such order, the appellants preferred an appeal, before the Commissioner (Appeals) and the Commissioner (Appeals) also concurred with the views of the adjudicating authority. 3. Ld. Counsel appearing for the appellant submits that the percentage of the excess as is noticed by the adjudicating authority is only 7% of the decla....

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....as also made of Citation at 2005 (192) E.L.T. 950 (Tri.-Mum.) to say that in ad valorem cases, the weight excess would not have a bearing on the duty component. Be that as it may, the point that has been missed is that the entire goods were in violation of the policy provisions and on this count, the confiscation and imposition of Redemption Fine/Personal penalty was well justified. However, when the total value of entire goods is taken into account, the quantum of fine and penalty imposed by the Deputy Commissioner, CFS Mulund (Import) appears lenient and there are no justifications available in the order-in-original for the Assistant Commissioner to have given such a lenient dispensation in the case. In the above circumstances, the imp....