ASHOKAN THAZHEPURAYIL Vs. COMMISSIONER OF CUSTOMS, COCHIN

JUDGEMENT

(1.) THIS miscellaneous application has been filed by the Commissioner of Customs, Custom House, Cochin in respect of the Final Order No. 1220/2006, dated 21 -7 -2006 passed by this Bench.

(2.) THE appellant in Appeal No. C/112/2006, Shri Ashakan Thazhepurayil imported a car. Revenue proceeded against the appellant for violation of import policy and also for undervaluation. The Original Authority held that the imported car was liable for confiscation under the Customs Act. Further, he enhanced the value declared by the appellant. The appellant approached the Commissioner (Appeals), he passed an order in appeal 32/2006 dated 23 -2 -2006. In the said order the Commissioner (Appeals) while upholding the enhancement of value reduced the fine and penalty to Rs. 15,00,000/ - and Rs. 4,00,000/. The appellants were aggrieved over the impugned order of the Commissioner Appeals. Hence, they approached this Tribunal for relief. This Tribunal in the Final Order dated 21 -7 -2006 directed the Revenue to accept the invoice value and allowed the appeal of the appellant. It is noticed that in the above said order there is no finding with regard to the fine and penalty.

(3.) THE appellant approached the Department for release of the car as the final order has not said anything about the fine and penalty, the Revenue insisted that the appellant should pay the fine and penalty also apart from the duty. However, the appellant has stated that in terms of the final order of the Tribunal, his appeal has been allowed with consequential relief. Hence, there is no question of payment of any fine and penalty.