Law:

Section:

Customs Act (IV of 1969)----Ss. 181 & 196---Appeal---Assessment of imported goods---Imposition of 100% redemption fine---After rejecting the declared value of the consignment imported by the appellant, the Authorities evolved no basis legally acceptable to determine the value of the consignment--­Authorities imposed 100% redemption fine of the ascertained value of the goods instead of the amount of duties sought to be evaded---In the matter of assessment, the value indicated by the banker's documents through which letters of credits were established provided a reasonable guide---Appellant did not have a fair deal both in original as well as the appellate order by the Tribunal---Original as well as the appellate order recorded by the Tribunal were set aside by High Court and the case was remanded to the Adjudicating Officer to make a fresh adjudication--­Appeal was allowed accordingly. (b) Administration of justice--- ---- Punishment disproportionate to the guilt is as much illegal as the act itself calling for imposition. ORDER After hearing the learned counsel for the parties we are inclined to agree that the appellant did not have a fair deal both in order in original as well as the appellate order by the Tribunal. After rejecting the declared value of the consignment (diesel engines) imported by the appellant from China, no basis legally acceptable were evolved to determine their value. Also the imposition of 100% redemption fine of A the ascertained value of goods instead of the amount of…

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