DIVINE UNITED ORGANISATION Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THIS appeal has been filed by M/s. Divine United Organisation against the impugned order in appeal dated 26 -11 -1999 passed by the Commissioner of Customs (Appeals); vide which he had reduced the redemption fine from Rs. 60,000/ - to Rs. 30,000/ - and set aside the personal penalty of Rs. 5,000/ - as imposed on them by the Additional Commissioner of Customs through the order -in -original dated 16 -10 -1999, but maintained the duty amount as assessed by the Additional Commissioner of Customs.

(2.) THE appellants M/s. Divine United Organisation (in short, DUO) are a non -Commercial organisation being run on donations. The organisation performs non -comercial activity and had been exempted from Income Tax under Section 80G of the Income Tax Act. The goods in question i.e. 5 used Video Cameras with accessories, were not imported by the organisation but were sent by a member from a foreign country as a donation. The appellants could not refuse the donation in order to avoid any hurt the feelings and sentiment of the donor but by accepting the donation they had to earn the wrath of Customs department. The Additional Commissioner of Customs ordered the confiscation of the goods and imposed redemption fine of Rs. 60,000/ - besides penalty of Rs. 5,000/ - on the appellants. He also assessed the value of the goods at Rs. 3,13,334/ -.

(3.) THE appellants being aggrieved with this order -in -original of the Additional Collector of Customs, challenged the same before the Commissioner of Customs (Appeals) who modified the same by reducing the redemption fine to Rs. 30,0007 - and also set aside the penalty.