Piotr Gimik Vs. Commissioner of Customs (Airport), Chennai - Court Judgment

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CourtCustoms Excise and Service Tax Appellate Tribunal CESTAT Chennai
Decided OnMay-22-2009
Case NumberAppeal No. C/S/53 of 2009 & C/106 of 2009
Judge HON’BLE MS.JYOTI BALASUNDARAM, VICE-PRESIDENT & HON’BLE MR. P.KARTHIKEYAN, MEMBER (TECHNICAL)
AppellantPiotr Gimik
RespondentCommissioner of Customs (Airport), Chennai
Advocates:For the Appearing Parties: M.M.K Alifudeen, Advocate. V.V. Hariharan, JCDR.
Excerpt:
jyoti balasundaram for reasons recorded below, we dispensed with predeposit of penalty of rs.4,50,000/-imposed on the appellant herein, who is a polish national, under the proviso to section 114 (i) of the customs act, 1962 and proceeded to hear and decide the appeal itself today as the prayer of the appellant is only for reduction in the quantum of fine in lieu of confiscation of assorted foreign currency and reduction in penalty. 2. the assorted foreign currency in the form of euros, us dollars, british pound sterling and indian currency totally equivalent to indian rs.40,72,878/- seized from the suitcase carried by the appellant herein who was bound for singapore by air india flight ic 557 on 7.9.2008 has been confiscated as the passenger was not in possession of any document for legal export of the same, with the option to redeem the currency on payment of a fine of rs.14 lakhs under section 125 of the customs act and penalty as mentioned above has been imposed. 3. keeping in view the precedent decisions of the tribunal wherein in such cases, fine and penalty ranged from 10 to 15% of the value of the seized goods, we reduce the fine in lieu of confiscation to rs.5,00,000/- (rupees five lakhs only) and the penalty to rs.1,00,000/- (rupees one lakh only). 4. the appeal is thus partly allowed in the above terms.
Judgment:

Jyoti Balasundaram

For reasons recorded below, we dispensed with predeposit of penalty of Rs.4,50,000/-imposed on the appellant herein, who is a Polish national, under the proviso to Section 114 (i) of the Customs Act, 1962 and proceeded to hear and decide the appeal itself today as the prayer of the appellant is only for reduction in the quantum of fine in lieu of confiscation of assorted foreign currency and reduction in penalty.

2. The assorted foreign currency in the form of Euros, US Dollars, British Pound Sterling and Indian Currency totally equivalent to Indian Rs.40,72,878/- seized from the suitcase carried by the appellant herein who was bound for Singapore by Air India Flight IC 557 on 7.9.2008 has been confiscated as the passenger was not in possession of any document for legal export of the same, with the option to redeem the currency on payment of a fine of Rs.14 lakhs under Section 125 of the Customs Act and penalty as mentioned above has been imposed.

3. Keeping in view the precedent decisions of the Tribunal wherein in such cases, fine and penalty ranged from 10 to 15% of the value of the seized goods, we reduce the fine in lieu of confiscation to Rs.5,00,000/- (Rupees Five lakhs only) and the penalty to Rs.1,00,000/- (Rupees One lakh only).

4. The appeal is thus partly allowed in the above terms.