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Ashraf Puliyulla Parambil and Another Vs. Commissioner of Customs (Air), Chennai - Court Judgment

SooperKanoon Citation

Court

Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai

Decided On

Case Number

Appeal Nos. C/PD/241 of 2007 & C/367 of 2007, C/PD/246 of 2007 & C/378 of 2007, C/PD/242 of

Judge

Appellant

Ashraf Puliyulla Parambil and Another

Respondent

Commissioner of Customs (Air), Chennai

Advocates:

For the Appearing Parties: B.Satishsundar, Advocate. N.Bharathi, V.V.Hariharan, JCDR.

Excerpt:


.....by the commissioner in the impugned orders and proceeded to take up the appeals themselves for final hearing at this stage as the prayer of the appellants is only for reduction in the quantum of fine and penalty to the extent as levied and imposed in earlier orders of the tribunal. 2) on hearing both sides and noting the precedent decision as in the case of krishna kumari vs cc chennai vide final order no.303/08 dt. 1.4.08 since reported as 2008 (229) elt 222 (tri.-chennai), wherein the quantum of fine and penalty was reduced in the case of confiscation of concealed gold, and having regard to the value of the gold namely rs.13,84,818/- seized from ashraf puliyulla parambil, rs.18,01,789/- value of gold seized from alipalakkal and rs.19,71,305/- being the value of the gold seized from mohamad kambi velimmal, we reduce the fine and penalties as under :- 1. s.no. appellantine penalty ashraf puliyulla rs.5 lakhs rs.1 lakh parambil 2. alipalakkal rs.7 lakhs rs.1.50 lakhs 3. mohamed kambi rs.7 lakhs rs.1.50 lakhs vimmal 3).the appeals are thus partly allowed in the above terms.

Judgment:


Jyoti Balasundaram

For reasons recorded below, we waived predeposit of penalties imposed on the appellants herein by the Commissioner in the impugned orders and proceeded to take up the appeals themselves for final hearing at this stage as the prayer of the appellants is only for reduction in the quantum of fine and penalty to the extent as levied and imposed in earlier orders of the Tribunal.

2) On hearing both sides and noting the precedent decision as in the case of Krishna Kumari Vs CC Chennai vide Final Order No.303/08 dt. 1.4.08 since reported as 2008 (229) ELT 222 (Tri.-Chennai), wherein the quantum of fine and penalty was reduced in the case of confiscation of concealed gold, and having regard to the value of the gold namely Rs.13,84,818/- seized from Ashraf Puliyulla Parambil, Rs.18,01,789/- value of gold seized from Alipalakkal and Rs.19,71,305/- being the value of the gold seized from Mohamad Kambi Velimmal, we reduce the fine and penalties as under :-

1. S.No. Appellantine Penalty Ashraf Puliyulla Rs.5 lakhs Rs.1 lakh Parambil

2. Alipalakkal Rs.7 lakhs Rs.1.50 lakhs

3. Mohamed Kambi Rs.7 lakhs Rs.1.50 lakhs Vimmal

3).The appeals are thus partly allowed in the above terms.




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