ANAND KUMAR GUPTA Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE brief facts of the case are as follows : -

(2.) THE appellants imported 6324 Kgs. of long pepper and claimed clearance thereof in terms of para 22 of the Export and Import Policy 1992 -97. The goods were physically examined by Customs officers and found to tally with the declaration made by the importer. The Department, however, took the view that the goods were of agricultural origin and could be imported only under specific import licence. No specific import licence in respect of the goods having been produced by the importer, the Department treated the import as unauthorized and the goods as liable to confiscation under the Customs Act. They also treated the importer as liable to penal action under the Customs Act. The matter was eventually adjudicated by the Additional Collector of Customs as per order dated 3 -12 -1993, whereby the goods were confiscated and the appellant was allowed to redeem the same on payment of Rs. 18,000.00 as redemption fine. The Additional Collector, further, imposed a personal penalty of Rs. 5000.00 on the party. Against this order of adjudication, the Department preferred appeal to the Commissioner of Customs (Appeals), contending that the amounts of fine and penalty were too inadequate. The Department prayed for imposition of higher redemption fine and penalty on the appellant. The appeal was disposed of by the lower appellate authority as per order dated 26 -04 -1999, which is the order impugned in the present appeal filed by the appellant.

(3.) I have carefully examined the impugned order and connected records of the case. I have also perused the memorandum of the Department's appeal filed before the lower appellate authority, which has been brought on record today by the learned Counsel for the appellant as required by the Bench. I have also heard Shri K. Kumar, learned Counsel for the appellant and Shri Sumit K. Das, learned DR for the Revenue.