CC Vs. KURLON LTD.

JUDGEMENT

(1.) In this Revenue appeal, the only question raised is that the respondents ought to have been imposed penalty in view of the provisions of Section 112 of the Customs Act, 1962 inasmuch as they had imported goods without licence. The Commissioner in the impugned order has upheld the allegation of the import of the item in the absence of a valid licence and has ordered for confiscation of the goods under the relevant provisions of the Act as also imposed redemption fine of Rs. 10,43,608/ - as per Section 125 of the Act. However he has not imposed any penalty although in the finding portion he has recorded that the importers are liable for penal action under Section 112 of the Act.

(2.) We have heard Shri C. Mani, learned DR for the Revenue and Shri S. Rajasimha, learned Consultant for the Respondents. The learned Consultant produced copy of the order 3014/97 dated 21.11.1997 passed by this Bench in their own case against the very same impugned order wherein they had challenged the imposition of redemption fine. However, the Bench did not concede to their prayer and the appeal was dismissed and upheld the imposition of redemption fine. He therefore submits that because of the extenuating circumstances, no penalty was imposed.

(3.) The learned DR points out that the Commissioner has given a finding that although the importers are liable for penal action, he has not imposed any penalty. He submits that contravention has been proved and hence penalty should have been imposed on the importers.