Law: Customs Act, 1969

Section: 196

Customs Act (IV of 1969)---S.196---Appeal to High Court ---Mis-declaration with regard to quantity as well as the origin of goods---Order of the Tribunal had not given rise to any question of law which was sine qua non for exercise of appellate jurisdiction by the High Court---Tribunal had found it as a fact that in the given situation, the amount of fine as well as the penalty was harsh inasmuch as immediately on arrival of the consignment the importer himself made a .request for reshipment of goods to the exporter and the Tribunal was also of the view that mere non-mentioning of imported goods in Appendix B of the Import Policy Order did not make the item as a banned item merely for the reason of its Indian origin--­Tribunal having exercised a discretion vested in it under law for the reasons which found support from the record, High Court declined interference. ORDER Through this single order we intend to dispose of Customs Appeals Nos. 133, 134 and 135 of 2003. 2. These three appeals by the Department assail a consolidated order recorded by the Customs, Excise and Sales Tax Appellate Tribunal, dated 3-6-2003. 3. A consignment of "marble slabs (Polished)" was imported by the respondents. The declared origin of goods as well as the value was found incorrect by the customs officials. After valuing the actual quantity and finding the origin of goods to be that of India, summary adjudication proceedings were held. The consignment was directed to be confiscated though the release of goods was allowed on the payment of redemption fine equivalent to 70% of the assessed value. Also a penalty of Rs.25,000 was imposed on the importers. 4. The first appellate forum Collector (Appeals) however, reduced the amount of fine to 50% of the…

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