The applicant sought to set aside the Customs Tribunal's remission of penalty. The High Court found the Tribunal's view reasonable, noted no substantial question of law, and dismissed the application.
Application dismissed in limine with no order as to costs.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARYORIGINAL CIVIL JURISDICTION
CUSTOMS APPLICATION NO.4 OF 2000
The Commissioner of Customs ..Applicant.
V/s.
M/s.Cosper Impex Pvt. Ltd. ..Respondent.
Mr.P.S. Jetly with Y.R.Mishra for applicant.
None for respondent.
CORAM : V.C. DAGA AND
J.P.DEVADHAR, JJ.
DATED : 15TH JUNE, 2006.
P.C. :-
Heard the learned counsel for the revenue.
None for the respondent. The Tribunal while reducing
the quantum of fine and penalty observed as under :-
" As regards the penalty we have carefully
considered the submissions of the Ld.Advocate. The
Commissioner in the order has observed that the
present importers had earlier also imported similar
consignments. They were therefore supposed to know
that such goods required a licence. Shri Balani
points out the submissions of the importers
reproduced in the orders, that earlier also the
importers had cleared such goods on the strength of
transferred licences. Certain individuals, had
concerned such licences, making them unavailable to
the market. He stated that it was the importers
misfortune that they were not in possession of a
valid licence. Shri Suman submits that there is
excess weight of about 8%. Shri Balani submits that
-= : 2 : =-
due to the fragile nature of the goods, it was
customary on the part of the vendors to supply
marginally excess quantities. On consideration of
the totality of the facts and submission, we find at
there is a scope for remission in the quantum of
penalty.
The Tribunal, in view of the above findings
for the reasons recorded, has exercised discretion
while reducing the quantum of fine and penalty; which
was well within the jurisdiction of the Tribunal. The
view recorded by the Tribunal is a reasonanble and
possible view and we do not see any reason to interfere
with the said finding. No substantial question of law
warranting adjudication by this Court is raised or
involved.
The application is thus dismissed in limine
with no order as to costs.
(V.C. DAGA, J.)
(J.P.DEVADHAR, J.)
The Commissioner of Customs
M/s.Cosper Impex Pvt. Ltd.
V.C. DAGA
J.P.DEVADHAR
As recorded by the court registry
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