No Penalty or Redemption Fine if Confiscation of Goods is Set Aside by Customs Tribunal: CESTAT [read Order]

The Commissioner of Customs had filed an appeal against M/s SAFT India Private Limited, a company engaged in manufacturing and importing industrial batteries and related components, challenging the earlier decision of the adjudicating authority which ruled that no redemption fine and penalty may be imposed on the respondent.

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The assessee had earlier filed an appeal against the same adjudication order. During the earlier proceedings, the tribunal partly allowed the assessee’s appeal. The classification issue raised by the assessee was rejected, but the Tribunal accepted the assessee’s contentions with respect to confiscation of goods and imposition of penalty.

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The revenue filed the present appeal on the basis of the earlier ruling of the Tribunal; contending that the adjudicating authority erred in not imposing redemption fine and penalty.

After hearing both parties, the Tribunal observed that the bench had given a categorical finding by rejecting the confiscation of the goods in question and imposition of penalty and hence, the original authority was very much correct in not imposing any redemption fine, and further held that the revenue’s appeal lacked any merit.

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The bench comprising M. Ajit Kumar (Member Technical) and P. Dinesha (Member Judicial) concluded by allowing the miscellaneous petition to be heard and dismissed the Revenue’s main appeal.

During the hearing Sanjay Kakkar, Deputy Commissioner, appeared for the appellant-Revenue, while Disha G., Advocate, represented the respondent-assessee.

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