COMMISSIONER OF CUSTOMS Vs. PARAG DOMESTIC APPLIANCES

JUDGEMENT

(1.) The Department is in appeal against the orders of the Customs, Excise & Service Tax Appellate Tribunal [for brevity "Tribunal"].

(2.) The respondents had imported Multi Function Devices being Digital Photocopiers and Printers [for brevity "MFD"], which import was alleged to be in violation of the various enactments regulating import; upon which the authorities initiated proceedings for confiscation of goods and imposition of penalties. While the proceedings were pending, there were petitions filed, before this Court, which are not relevant insofar as they only directed expeditious consideration of the matter, since the goods were detained from October 2016 and the importers were saddled with demurrage for the use of the ware house wherein the goods were detained. The Commissioner, by the orders impugned before the Tribunal, imposed redemption fine and penalties with a rider that the redemption of the goods shall solely be for the purpose of re-export as specified in Rule 15(2) of the Hazardous and Other Waste (Management and Transboundary Movement) Rules, 2016 [for brevity "H & OW Rules, 2016"].

(3.) The Commissioner, as against M/s.Atul Automation Pvt. Ltd., imposed a redemption fine of Rs.1 Crore and penalty under Section 112(a) of the Customs Act, 1962 [for brevity "Customs Act"] of Rs.50 lakhs, under Section 114AA of Rs.10 lakhs and also penalty under the aforesaid provisions on the Director respectively of Rs.10 lakhs and Rs.1 lakh. With respect to M/s Parag Domestic Appliances, the redemption fine imposed was Rs.30 lakhs, penalty under Sections 112(a) and 114AA on the importer respectively were Rs.16 lakhs and Rs.3 lakhs. On the Director of the said importer, the penalties imposed under Section 112(a) and 114AA were Rs.3 lakhs and Rs.30, 000/-. The Tribunal, by the impugned order, reduced the redemption fine and penalty under Section 112(a) and deleted penalties under Section 114AA. The Tribunal having upheld the confiscation, however, directed release of the goods on payment of redemption fine and deleted the condition of re-export as mandated by the Commissioner's order.