M/S. Ashraq Sayed HussaIn Vs. Cc, Chennai - Court Judgment

SooperKanoon Citationsooperkanoon.com/941776
CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnFeb-22-2010
Case NumberC/S/140 of 2009, C/EH/297 of 2009 in C/266 of 2009
Judge THE HONOURABLE MS. JYOTI BALASUNDARAM, VICE PRESIDENT & THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER
AppellantM/S. Ashraq Sayed Hussain
RespondentCc, Chennai
Advocates:Shri P.A. Augustine, Adv., for the appellant. Shri T.H. Rao, SDR, for the respondent.
Excerpt:
per: jyoti balasundaram, after hearing both sides for sometime on the application for waiver of predeposit of penalty of rs. 4,35,000/- imposed on the applicant herein, we note that it is possible to dispose the appeal itself at this stage, as the prayer of the importer/appellant is only on reduction in the quantum of fine in lieu of confiscation and the penalty; therefore, after waiving predeposit and granting the prayer for early hearing, we take up the appeal for final disposal today itself with the consent of both sides. 2. a new toyota ventury van valued at rs.21,58,934/- has been confiscated under section 111(d) of the customs act, 1962, on violation of condition at sl. no. (2)(ii)(iv) and sl.no. (2)(ii) (c) of the import licensing notes. there is no dispute regarding violation of the above mentioned import as the importer has not produced certification of compliance from any test agency, rendered the vehicle liable for confiscation. however, having regard to the fact that in cases involving import of similar vehicles, fine and penalty have been reduced (in the case of toyota hiace rhd car valued at rs. 14,08,365/- in 2009, fine of rs. 1,25,000/- has been levied along with penalty of rs.50,000/-, and in the case of toyota hiace rhd vehicle valued at rs.18,09,822/- in april, 2009, similar amount of fine has been levied and similar amount of penalty has been imposed). therefore, we reduce the fine in lieu of confiscation to rs. 4.00 lakhs and penalty to rs. 2.50 lakhs. the appeal is thus partly allowed by reduction in fine and penalty as above.
Judgment:

Per: Jyoti Balasundaram,

After hearing both sides for sometime on the application for waiver of predeposit of penalty of Rs. 4,35,000/- imposed on the applicant herein, we note that it is possible to dispose the appeal itself at this stage, as the prayer of the importer/appellant is only on reduction in the quantum of fine in lieu of confiscation and the penalty; therefore, after waiving predeposit and granting the prayer for early hearing, we take up the appeal for final disposal today itself with the consent of both sides.

2. A new Toyota Ventury Van valued at Rs.21,58,934/- has been confiscated under Section 111(d) of the Customs Act, 1962, on violation of condition at Sl. No. (2)(II)(iv) and Sl.No. (2)(II) (c) of the Import Licensing Notes. There is no dispute regarding violation of the above mentioned import as the importer has not produced certification of compliance from any Test Agency, rendered the vehicle liable for confiscation. However, having regard to the fact that in cases involving import of similar vehicles, fine and penalty have been reduced (in the case of Toyota Hiace RHD car valued at Rs. 14,08,365/- in 2009, fine of Rs. 1,25,000/- has been levied along with penalty of Rs.50,000/-, and in the case of Toyota Hiace RHD vehicle valued at Rs.18,09,822/- in April, 2009, similar amount of fine has been levied and similar amount of penalty has been imposed). Therefore, we reduce the fine in lieu of confiscation to Rs. 4.00 lakhs and penalty to Rs. 2.50 lakhs. The appeal is thus partly allowed by reduction in fine and penalty as above.