Dharagaraman Mohandoss Vs. Commissioner of Customs, Chennai - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Oct-13-2009 |
| Appeal No.C/EH/323 of 2009 & C/372 of 2008 |
| THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| Dharagaraman Mohandoss |
| Commissioner of Customs, Chennai |
| Shri T.Chezhian, Advocate. Shri T.H.Rao, SDR |
per jyoti balasundaram the application for early hearing of the above appeal is allowed as the applicant is an individual from whom foreign currency etc. have been confiscated with an option of redemption and penalty has been imposed. 2. we take up the appeal for hearing today itself as the only argument put forth before us is the reduction in the quantum of fine levied in lieu of confiscation. 3. we find that the foreign currency which has been sold, fetched rs.14,15,150/-. this amount has been directed to be reimbursed after deduction of the fine of rs.6 lakhs and penalty of rs.1,40,000/-. reduction in the quantum of fine is called for in the light of earlier decisions of the tribunal in the case of halithu ibrahim vs cc (airport) chennai [2005 (183) elt 307], savier poonolly vs cc chennai [2005 (192) elt 263], krishna kumari vs cc chennai [2008 (229) elt 222] and the decision of the hon’ble delhi high court in the case of mohd. ayaz vs uoi [2003 (151) elt 39 (del.)]. having regard to the facts and circumstances of this case, we reduce the fine in lieu of confiscation to rs.4,00,000/- (rupees four lakhs only). 4. the appeal is thus partly allowed in the above terms.
Per Jyoti Balasundaram
The application for early hearing of the above appeal is allowed as the applicant is an individual from whom foreign currency etc. have been confiscated with an option of redemption and penalty has been imposed.
2. We take up the appeal for hearing today itself as the only argument put forth before us is the reduction in the quantum of fine levied in lieu of confiscation.
3. We find that the foreign currency which has been sold, fetched Rs.14,15,150/-. This amount has been directed to be reimbursed after deduction of the fine of Rs.6 lakhs and penalty of Rs.1,40,000/-. Reduction in the quantum of fine is called for in the light of earlier decisions of the Tribunal in the case of Halithu Ibrahim Vs CC (Airport) Chennai [2005 (183) ELT 307], Savier Poonolly Vs CC Chennai [2005 (192) ELT 263], Krishna Kumari Vs CC Chennai [2008 (229) ELT 222] and the decision of the Hon’ble Delhi High Court in the case of Mohd. Ayaz Vs UOI [2003 (151) ELT 39 (Del.)]. Having regard to the facts and circumstances of this case, we reduce the fine in lieu of confiscation to Rs.4,00,000/- (Rupees Four lakhs only).
4. The appeal is thus partly allowed in the above terms.