TaxTMI 
TaxTMI 
2001 (3) TMI 105
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....mine and record findings on all issues that fell for determination such as vexed questions relating to value etc., we find it unnecessary to re-examine those aspects because they are really a factual determination on which the Tribunal is the ultimate fact finding authority. What ultimately survives is the short question as to firstly whether the Tribunal was justified in having accepted the department's view that the importation in question required a specific licence and that the special import licence produced by the party was not valid and secondly whether, assuming the conclusion on the first issue is in the affirmative a personal penalty and redemption fine was warranted. 2.There is absolutely no dispute with regard to the facts in t....
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....at the authorities would hold up this consignment on a technical ground that it require a specific licence. 3.The real difficulty arises from the fact that the entry in question very clearly stipulates, as far this commodity is concerned, that it requires a specific licence which by implication would indicate that the SIL will not cover it. With regard to the repeated contention that the authorities had permitted the clearance of identical commodities during the same period of time on a SIL and that therefore, by virtue of the principle of uniform application of the law, that the petitioners could not be penalised for demanding identical treatment, Mr. Haranahalli, learned Counsel who represents the Department submitted that the Court will....
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....aw, that they are entitled to import the goods in question under a SIL then the citizens would ultimately be caught on the wrong foot if the authorities suddenly take corrective measures or seeking to impose a penalty on them. This is an important fact which we have taken into consideration for the purpose of evaluating several factors, the first is as to whether there was a conscious attempt to evade the law and secondly, if the answer to the first question is in the negative, as to whether this is a case which qualify for a deterrent fine or a lenient one. 5.We have heard both the learned Counsel with regard to this aspect. While it is submitted on behalf of the importers that having regard to the passage of time the value of the goods w....