COMMISSIONER OF CUSTOMS (IMPORT) Vs. SHANKAR TRADING CO

JUDGEMENT

(1.) The Tribunal by its order dated 18-8-2005 noted that the challenge before them was only to the quantum of fine and penalty as the respondents herein had argued that the same was excessive.

(2.) The tribunal noted that for import of similar goods around the similar time in other order of the Commissioner (Appeals), the fine of Rs. 9,00,000/- has been reduced to Rs. 5,00,000/- and penalty has also been reduced from Rs. 75,000/- to Rs. 50,000/-. Based on that order the fine was reduced to Rs. 3,00,000/- and penalty to Rs. 35,000/-. The appellant herein moved an application before the tribunal seeking to rectify its Order No. A/75/WZB/05-C1 (CSTB) dated 18-8-2005 with respect to its operative portion as contained in Para 2 of the said order indicating therein the details of the Commissioner (Appeals) order relied upon viz Commissioner (Appeals) Order number and name of the party in respect of whom the said order was passed was not disclosed and as such there is error apparent.

(3.) The tribunal in Para 3 of the order gave the name of the party as Devi Enterprises and also the Appeal No. being 281 of 2000, dated 27-4-2000 which was passed by the Commissioner of Customs (Appeals), Mumbai.