2023 (2) TMI 241

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....idushi Shubham, Advocate for the Respondent ORDER Heard the parties. 2. The issue involved in this appeal filed by revenue is whether the Commissioner (Appeals) was justified in reducing the quantum of redemption fine and penalty. The brief facts are that the Importer M/s. K.P. Impex (IEC No. AZEPJ7604A), filed a Bill of Entry No. 3583216 dated 16.04.2021 through their CHA, M/s Sidh Logis....

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....oner of Customs have recorded the findings that it is a case of genuine mistake and there was no deliberate attempt to import the restricted goods, as well as the undeclared goods. Further, he took notice the willingness of the shipper located in USA, to accept the subject goods, if they are allowed to be re-exported back to him. It is also noted that the respondent importer have not made any paym....

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....on that there was no mistake or mala fide intention on the part of the importer, the fine and penalty needs moderation. Accordingly, he was pleased to reduce redemption fine to Rs. 1lakh and penalty under Section 112(a) (i) was reduced to Rs. 50,000/-. 5. Being aggrieved, revenue is in appeal on the ground that the respondent-importer had in the facts and circumstances prayed for a decision on ....

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....oods and the goods were imported due to genuine mistake at the end of the shipper-exporter. She further urges that there is no estoppel against law, even if the respondent to cut short the litigation submitted during adjudication, that they are ready to pay fine and penalty their right to appeal is not defeated. She further urges that there is no error in the impugned Order-in-Appeal and according....