{"id":171962,"date":"2002-04-22T00:00:00","date_gmt":"2002-04-21T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/raja-stores-vs-cc-on-22-april-2002"},"modified":"2016-09-11T13:32:34","modified_gmt":"2016-09-11T08:02:34","slug":"raja-stores-vs-cc-on-22-april-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/raja-stores-vs-cc-on-22-april-2002","title":{"rendered":"Raja Stores vs Cc on 22 April, 2002"},"content":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu<\/div>\n
Raja Stores vs Cc on 22 April, 2002<\/div>\n
Equivalent citations: 2002 (82) ECC 359<\/div>\n
Bench: S Peeran, R K Jeet<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
S.L Peeran, Member (J)<\/p>\n
1. This appeal arises from Order-in-Appeal No. 7\/2000-Cus. dated 4.8.2000 wherein the Commissioner (Appeals) has reduced the fine from 1,37,000 to Rs. 90,000 and quantum of penalty from Rs. 2,74,000 to Rs. 1,00,000. The value of the goods had been arrived at Rs. 3,58,492.\n<\/p>\n
 2. Arguing for the appellants, Ld. Counsel Shri A.K. Jayaraj submits that the Tribunal in similar matters pertaining to ‘garlic’ have restricted the RF to 22% and penalty of around 10%. He quotes the Final Order No. 436\/2000 dated 18.4.2000 in the case of SSP International Enterprises wherein the RF was reduced to Rs. 7 Lakhs on a value of Rs. 30,51,641 which worked out to 22% approx. The said ratio was followed in the case of M\/s. M.R. Exports by Final Order No. 751\/2000 wherein the value of the goods was Rs. 52,18,281 and it was reduced to Rs. 12 lakhs. Likewise, the penalty was reduced from Rs. 3 lakhs to Rs. 2 lakhs. Ld. Counsel seeks for appropriate modification of the impugned order.\n<\/p>\n
 3. We have heard Ld. DR who on perusal of these final orders of the Tribunal, and leaves the matter to the discretion of the Bench.\n<\/p>\n
 4. On careful consideration of the submissions, we notice that Tribunal in the case of SSP International Enterprise by Final Order No. 486\/2000 dated 18.4.2000 had refixed the redemption fine to Rs. 7 lakhs on a value of Rs. 30,51,641 which worked out to Rs. 22% in the light of an earlier order passed in R.K. Traders vide Final Order Nos. 2474 & 2475\/1998 dated 30.11.88. After taking both the orders into consideration in the case of M.R. Exports v. CC by final order No. 751\/2000 dated 6.6.2000, the redemption fine is reduced to Rs. 79,000 (Rupees seventy nine thousand only) and penalty to Rs. 25,000 (Rupees twenty five thousand only). The impugned order is modified by reducing the RF and penalty to the extent indicated above.<\/p>\n","protected":false},"excerpt":{"rendered":"
Customs, Excise and Gold Tribunal – Tamil Nadu Raja Stores vs Cc on 22 April, 2002 Equivalent citations: 2002 (82) ECC 359 Bench: S Peeran, R K Jeet ORDER S.L Peeran, Member (J) 1. This appeal arises from Order-in-Appeal No. 7\/2000-Cus. dated 4.8.2000 wherein the Commissioner (Appeals) has reduced the fine from 1,37,000 to Rs. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-171962","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nRaja Stores vs Cc on 22 April, 2002 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/raja-stores-vs-cc-on-22-april-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Raja Stores vs Cc on 22 April, 2002 - Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/raja-stores-vs-cc-on-22-april-2002\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court & High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2002-04-21T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-09-11T08:02:34+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/raja-stores-vs-cc-on-22-april-2002#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/raja-stores-vs-cc-on-22-april-2002\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Raja Stores vs Cc on 22 April, 2002\",\"datePublished\":\"2002-04-21T18:30:00+00:00\",\"dateModified\":\"2016-09-11T08:02:34+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/raja-stores-vs-cc-on-22-april-2002\"},\"wordCount\":328,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Judgements\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/raja-stores-vs-cc-on-22-april-2002#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/raja-stores-vs-cc-on-22-april-2002\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/raja-stores-vs-cc-on-22-april-2002\",\"name\":\"Raja Stores vs Cc on 22 April, 2002 - 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