In an appeal against an order reducing redemption fine and penalty, the Tribunal upheld the impugned order of the Commissioner of Customs (Appeals) as it was a reasoned decision, finding no infirmity to interfere.
Appeal filed by the Revenue was rejected; the order of the Commissioner of Customs (Appeals) was upheld.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH COURT NO.1
Customs Appeal No. 87526 of 2016
(Arising out of Order-in-Appeal No. 371(Gr.IV)/2016 (JNCH) Appeal-II dated 04.08.2016 passed by the Commissioner of Customs (Appeals-I & II), JNCH, Nhava Sheva)
Commissioner of Customs (Nhava Sheva-III) Appellant Mumbai
Jawaharlal Nehru Custom House, Tal: Uran, Dist: Raigad 400 707.
Versus
Steel Co
Respondent
Plot No. M-38, MIDC, Taloja, Dist. Raigad
Appearance:
Shri Deepak Sharma, Authorised Representative, for the Appellant Shri Ashwani Kumar, Advocate, for the Respondent
CORAM:
HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)
Date of Hearing: 09.12.2025 Date of Decision: 09.12.2025
FINAL ORDER No. 86920/2025
PER: S.K. MOHANTY
Heard both sides and perused the case records.
C/87526/2016
2
(Order dictated in the open court)
(S.K. Mohanty) Member (Judicial)
(M.M. Parthiban) Member (Technical)
tvu
1 issue framed by the court
Whether the reduction in redemption fine and penalty by the Commissioner of Customs (Appeals) was proper and justifiable.
Commissioner of Customs (Nhava Sheva-III)
Steel Co
S.K. Mohanty
M.M. Parthiban
As recorded by the court registry
An appeal in a customs matter before the Customs, Excise and Service Tax Appellate Tribunal.
Judgements on the same questions, provisions and authorities, from every court
