2003 (7) TMI 75

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....uestions of law for opinion of this Court which according to him arise out of the order of the Tribunal. Since the issues raised in all these Customs Applications are similar, they are disposed of by this common Judgment. 2. For the sake of convenience, we have taken the facts in Customs Application No. 27 of 2002. In this case, the respondent had imported various consignments of raw/rough marble blocks and sought clearance under the Customs Tariff Heading 2515.12. The Commissioner of Customs found that the goods imported were in violation of the import policy and by the Order-in-Original dated 31-8-2001 and 13-9-2001, the Commissioner confiscated the goods imported by the Respondent under Section 111(d) of the Customs Act, 1962. Howe....

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....th the redemption fines of Rs. 1.01 crores and Rs. 42,84,000/- imposed under Section 125 by the Commissioner of Customs, Jawahar Custom House, Nhava Sheva and reducing it to Rs. 25,00,000/- and Rs. 7,00,000/- and with the penalties of Rs. 29,40,000/- & Rs. 4,00,000/- imposed under Section 112(a) by the Commissioner of Customs, Jawahar Customs House, Nhava Sheva and reducing them to Rs. 7,50,000/- and Rs. 2,00,000/- respectively without examining the facts of the case?" 4. Mr. Desai, learned Senior Counsel appearing on behalf of the Applicant submitted that the Tribunal neither in the present case nor in its earlier decision which has been relied upon in the present case given any reasons for reducing the redemption fine and penalty. He s....

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....eave Petition filed by the Revenue. He submitted that in fact, the Revenue has accepted the decision of the Tribunal in all the cases and has granted refund of the amount as per the order passed by the Tribunal and the respondent has alone been singled out for the reasons best known to the revenue. He submitted that after having implemented the order of the Tribunal, the Revenue has filed the Reference applications in all those cases as an afterthought and only with a view to delay the refund amount due to the Respondents on account of reduction in redemption fine and penalty. He submitted that as the Customs authorities failed to implement the order of the Tribunal, the respondents were compelled to file a Writ Petition bearing Nos. 4124 o....