COMMISSIONER OF CUSTOMS, BANGALORE Vs. SHIVA AUTO WORKS

JUDGEMENT

(1.) These appeals are filed by the Revenue challenging the order passed by the Tribunal which has reduced redemption fine to 50% of what was imposed by the Commissioner of Customs. In coming to the conclusion that a case for redemption is made out. The Tribunal relied on several judgment of the Mumbai Bench of the Tribunal. The relevant portion reads as under:

(2.) A careful reading of the aforesaid judgment makes it clear that the High Court and the Supreme Court should not interfere with the orders passed by the Tribunal and the Commissioner for Excise without any justification and not that the Tribunal has not jurisdiction to interfere with the orders passed by the Commissioner of Excise. Following the aforesaid judgment, we are satisfied that the order passed by the Tribunal is just and equitable. We do not see any good ground to entertain the appeals. Accordingly the appeals are dismissed.