2025 (5) TMI 2023

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....esent is a writ petition which has been filed seeking for an appropriate direction to the respondents in the nature of Mandamus to principally comply with the directions so given by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata dated 18.03.2025 in batch of customs appeals, the lead case of which is Customs Appeal No.75358 of 2024 and batch matters. 3. The matter pertains to recovery of gold ornaments weighing around 50 kgs from the petitioners on 04.04.2018.  The authorities of the DRI subsequently had issued show cause proceedings on 29.03.2019 so far as seizure of the gold jewellery is concerned. The petitioners submitted their reply to the same on 31.07.2023 and the adjudicating autho....

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.... having an ascertained value of Rs. 16,10,43,792/- cleared by diversion of the consignment in the domestic area, under Section 113(k) of the Customs Act, 1962. (ii) We impose a redemption fine of Rs. 15,00,000/- (Rupees Fifteen Lakhs only) under Section 125 of the Act for redemption of the goods confiscated on account of diversion of the export consignment. (iii) The penalties imposed on Shri Sanjay Agarwal, Shri Preet Kumar Agarwal and Shri Avinash Soni under Section 114 (iii) of the Customs Act, 1962 stand reduced to Rs. 2,00,000/- (Rupees Two Lakhs only) Rs. 1,00,000/- (Rupees One Lakh only) and Rs. 20,000/- (Rupees Twenty Thousand only), as discussed in paragraph 35.1 of this Order. (iv) The penalty of Rs. 25,000/- (Rupees Twen....

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....l is only around Rs.18.45 lakhs which is much below the monetary limit prescribed by the department for preferring an appeal.  There is no likelihood of any challenge to be made in the light of the circulars of the CBIC in this regard.  Even otherwise, the learned Senior Counsel submits that even the original order of the adjudicating authority also if the redemption fine and the penalty amount is added together, it comes to less than Rs.1 crore.  Even then, it is below monetary limit in preferring the appeal.  Even on that ground also, there is hardly any charge for the department to contest the case. To this, the learned Standing Counsel contends that the aspect of monetary limit in the instant case may not be applicab....