2025 (11) TMI 318

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.... of Customs (Preventive), Bhubaneswar Vs. M/s. S.M. Nirayat Pvt. Ltd.) WITH Customs Appeal No.75900 of 2024 and Customs Cross Objection No.75577 of 2024 (Commissioner of Customs (Preventive), Bhubaneswar Vs. M/s. S.M. Niryat Pvt. Ltd.), arising out of Order-in-Original No. CC(P)/BBSR/CUS/No. 04/Commissioner/2024, dated 18.01.2024; Customs Appeal No.75901 of 2024 and Customs Cross Objection No.75579 of 2024 (Commissioner of Customs (Preventive), Bhubaneswar Vs. M/s. Disha Realcon Pvt. Ltd.), arising out of Order-in-Original No. CC(P)/BBSR/CUS/NO-01/COMMISSIONER/2024, dated 08.01.2024; Customs Appeal No.76102 of 2024 and Customs Cross Objection No. 75607 of 2024 (Commissioner of Customs (Preventive), Bhubaneswar Vs. Shri Ajay Gupta), arising ....

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.... "i) Whether on the facts and circumstance of the case, the Ld. Tribunal is correct in law and facts in dismissing the appeal filed by Department against the Order-in-Original No. CC(P)/BBSR/CUS/No.05/Commissioner/2024 dated 24.01.2024 passed by the Commissioner, Customs (Preventive) Commissionerate, Bhubaneswar ignoring the errors in the said Original-in-Original dated 24.01.2024? ii) Whether on the facts and circumstance of the case the Ld. Tribunal is correct in holding that the net Fe content of Iron Ore Fines for the purpose of levy of Customs duty shall be determined on WMT basis applying the conversion formula, when the emergence of formula for such conversion has no statutory basis? iii) Whether on the facts an....

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....ts, as per S/B filed and the fact of provisional/final invoices of the buyers, we see no merit in the imposition of penalty supra. As for the employee Ajay Gupta the crucial reason for imposition of penalty, is that he was found to be in possession of invoices pertaining to export of iron ore fines that were loaded into the vessels. This is no plausible reason and the penalty imposed is liable to be set aside, as the said invoices could not be connected to the impugned shipment. Having found commissioning of no wrong we fall to appreciate the logic for imposition of any such penalty on each of the respondents. In view of our findings above, we see no reason in the proposal of the Revenue to impose penalty under Section 114A of the Customs A....

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....nvites any different opinion to be arrived at. The comity of the judicial discipline demands the uniformity in a proposition of law and the judgment of the coordinate Bench of a Court binds the other coordinate Bench. The only course opens to the later coordinate Bench, in the event of dissent to refer the matter to the Chief Justice to constitute a larger Bench. 13. As indicated above, we do not find any material forthcoming to take a different view and, therefore, the judicial discipline demands the adherence of the judgment rendered by the coordinate Bench at an earlier point of time. We thus do not find that the contention of the appellant that Fe content in IOF is to require to be determined on the basis of DMT and not WMT is ....