At, Customs Excise Service Tax Appellate Tribunal South Zonal Bench At Chennai
By, THE HONOURABLE MS. JYOTI BALASUNDARAM
By, VICE PRESIDENT
Shri S.Sankaravadivelu, Advocate. Shri C.Dhanasekaran, SDR.
The challenge in these appeals is only to the quantum of fine in lieu of confiscation of prohibited goods namely non-basumati rice and different types of pulses such as urid dhall etc. and to the quantum of penalty imposed on the partnership firm as well as its Managing Partner and its Partner.
2. I have heard both sides. Having regard to the value of prohibited goods and to the plea that heavy demurrage has been incurred by the appellants, I reduce the fine in lieu of confiscation of the prohibited goods from Rs.4 lakhs to Rs.2,50,000/- (Rupees Two lakhs fifty thousand only).
A fine of Rs.1 lakh in lieu of confiscation of goods used to conceal the prohibited goods is quite reasonable and therefore does not call for any reduction. Penalty on the partnership firm is reduced to Rs.75,000/- (Rupees seventy five thousand only) and the penalty on the two individuals namely Managing Partner and the Partner is reduced from Rs.1 lakh each to Rs.50,000/- each (Rupees fifty thousand only), in the
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totality of facts and circumstances of the case. 3. The appeals are thus partly allowed as above.