ORDER
Gowri Shankar, Member (T)
1. The question for consideration in these appeals, three by the importers and three by the Commissioner, is the quantum of fine for redemption of the used diesel engines imported by these importers and ordered to be confiscated under Clause (d) of Section 111 of the Act for want to an import licence.
2. In the common order impugned in these appeals, the Commissioner (Appeals) has reduced the find for redemption a little over 100% except in the case of Banarasi Marble Stones Pvt Ltd where it is around 104% and also the penalty.
3. The contention of the counsel for the importers is that shortly after the goods were imported, in July- August the same issue has been considered by this Tribunal and that Bench in its order in Siddhi Foods & Drinks Pvt Ltd v. CC (appeal C/984/99) and if found that various orders of the Commissioner has fixed fine of around 100% to be reasonable and applied that.
4. The contention of the departmental representative is that the margin of profit has been found by the Deputy Commissioner in the order impugned before the Commissioner (Appeals) is around 225% and that the find ought to be increased to this extent. One of the importers Banarasi Marble Stones is a frequent importer and therefore higher find is called for.
5. We do not find any case for reducing the fine and penalties. As we have noted, the fine and penalty are little more than 100% and around 125% in the case of Banarasi Marble Stones and in the case of Manjoosha International Ltd. The fact that 100% has been accepted in an earlier case does not mean that this fine has to be calculated with mathematical precision. A fine around this figure is not inappropriate. The contention of the departmental representative that higher fine is called for in the case of Banarsi Marbles Stones which was importing such goods frequently is justified. However, we find the fine in the case of the party is somewhat higher and the penalty substantially higher being Rs. 3 lakhs against the cif value of Rs. 6.5 lakhs. The penalty in Majushree is Rs. 30,000/- as against Rs. 3.55 lakhs and Manjoo International Rs. 60,000/- as against the cif value of Rs. 5.50 lakhs. The Commissioner (Appeals) has thus taken the fact of repeated import by Banarsi Marble Stones into account. The decision of the Tribunal in Sidhi Foods and Drinks Pvt Ltd took note of the fact that there was a reasonably consistent practice of fixing the find between 100% and 125%. This is the margin of profit that has been determined at about the same period. There is no material advanced in the appeal to show that the actual margin of profit was 225%. No report of market enquiry is also available. We are therefore unable to accede to the contention of the departmental representative. 6. In the result, all the appeals are dismissed.