PARASAKTHI PICTURES MART Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) SINCE the appeal is not contested on merits, we grant waiver of pre -deposit of fine and penalty and with the consent of parties take up the appeal itself today for disposal.

(2.) SHRI Thyagarajan, the learned Counsel submits that the appellant is not contesting the impugned order of the Collector of Customs, Tiruchi, dated 6 -10 -1994 confiscating the second -hand off -set printing machines imported by the appellant under the provisions of the Customs Act but would only plead that the quantum of fine and penalty is very high and exorbitant. The learned Counsel submitted that in respect of identical imports in the same place, the learned Collector passed an order of adjudication on the same day levying only a fine of Rs. 7,500 in lieu of confiscation besides a penalty of Rs. 5,000 in respect of the imports by M/s. Shree Palaniappa Offset Printers, Sivakasi. The learned Counsel submitted that in the present case under appeal the value is only Rs. 11,78,064 and there is no valid reason of justification for the learned Collector adopting a different standard in levying the quantum of fine and penalty in respect of two similarly placed importers.

(3.) SHRI Thyagaraj, the learned SDR went through the impugned order and also the order passed by the learned Collector on the same day in respect of another importer namely M/s. Palaniappa Offset Printers, in both the cases the value being more or less the same and submitted that similar reduction in the present case may also be given as otherwise the two orders of the learned Collector on the same issue would be irreconcilable in the matter of fine and penalty.