the DGFT has also got no force as it violates the condition of mandatory CHIMS registration up to the date of arrival of the consignment. Finally, the case laws quoted and relied upon by the appellant are not applicable in the instant case as the facts and circumstances of the instant case are different from those. Finally In the instant case value of imported goods is Rs. 2,30,00,046/- and the Customs duty paid is Rs. 74,06,671/-, whereas the Redemption fine imposed under Section 125 of the Act is merely Rs. 1,30,000/- and the penalty imposed under Section 112 of the Act is also Rs. 3,90,000/-which too is a meager amount in comparison of value and duty paid by the appellant. Since the appellant failed to comply the requirement of the mandatory CHIMS registration up to the date of arrival of the consignment, therefor I hold that the fine and penalty Imposed by the adjudicating authority is justified and I do not see any reason to Interfere in this context. Moreover, the appellant is a big business house therefore their ignorance of the existing provision of the law of the land cannot be an excuse, it was imperative on their part to get themselves registered in CHIMS, up to the date of the arrival of the consignment. But it is fact on record that they initiated the necessary CHIMS registration after the query raised by the Customs Officer and they got themselves registered with DGFT approximately after 10 days of the arrival of the consignment with the definitely not as per the guidelines of the DGFT.”
