JAIN EXPORTS PVT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) Special leave granted.

(2.) These appeals are directed against the order of the Customs, Excise and Gold (Control) Appellate tribunal, West Regional bench, Bombay dated 12/06/1990.

(3.) The brief facts giving rise to these appeals are that appellant 1 is an export house and appellant 2 is its Managing Director. Appellants acquired additional licences for making imports and in September 1982 they imported two consignments of 'industrial coconut oil'. The Collector of Customs by orders dated December 17 and December 20, 1982 confiscated the goods on the ground that the import of 'industrial coconut oil' was a canalised item, but he gave an option to the appellant to redeem the goods by paying a sum of Rs. 2 crores in one consignment and Rs. 3 crores in another consignment as redemption fine. The appellants challenged the orders of the Collector of Customs by filing two writ petitions before the Delhi High court. A full bench of the Delhi High court held that the 'industrial coconut oil' was a canalised item and the appellants were not entitled to import the same. The High court observed that the appellants' plea of bona fide in importing the goods was necessary to be considered for purposes of imposition of redemption fine even though the import of goods was illegal. The High court directed the tribunal to decide the question of bona fide on the basis of the plea of bona fide raised by the appellants. On appeal this court affirmed the High court's order. The tribunal thereupon considered the plea of bona fide raised by the appellants, but it declined to grant any relief. The appellants thereupon challenged the order of the tribunal by means of writ petitionbefore this court which was allowed by an order dated 23/01/1990 This court directed the tribunal to reconsider the question of quantum of a redemption fine in the light of the observations made in the order. Pursuant to the remand the tribunal reconsidered the matter but refused to grant any relief on the ground that there was no valid reason for reducing the quantum of redemption fine. Hence these appeals.