{"id":262140,"date":"2002-02-13T00:00:00","date_gmt":"2002-02-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/silk-lines-vs-commissioner-of-customs-on-13-february-2002"},"modified":"2017-10-03T08:24:08","modified_gmt":"2017-10-03T02:54:08","slug":"silk-lines-vs-commissioner-of-customs-on-13-february-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/silk-lines-vs-commissioner-of-customs-on-13-february-2002","title":{"rendered":"Silk Lines vs Commissioner Of Customs, &#8230; on 13 February, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">Silk Lines vs Commissioner Of Customs, &#8230; on 13 February, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (142) ELT 597 Tri Bang<\/div>\n<div class=\"doc_bench\">Bench: G B Deva, S T S.S.<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>  G.A. Brahma Deva, Member (J)  <\/p>\n<p id=\"p_1\"> 1. This is an appeal filed by the appellants, M\/s. Silk Lines, with reference to the impugned order dated 17-4-97 passed by the Commissioner of Customs, Bangalore.\n<\/p>\n<p id=\"p_2\">2. Shri Lakshminarayan, learned Advocate arguing for the appellants submitted that he is not questioning the duty liability in this case, nevertheless the imposition of penalty under <a href=\"\/doc\/109772\/\" id=\"a_1\">Section 125<\/a> of the Customs Act, 1962 is not sustainable. In this context he drew our attention to the finding portion of the impugned order wherein it was specifically mentioned that penalty was imposed under <a href=\"\/doc\/109772\/\" id=\"a_1\">Section 125<\/a> of the Customs Act. He said that the penalty was imposed under <a href=\"\/doc\/109772\/\" id=\"a_2\">Section 125<\/a> as it was clearly mentioned in the order, the goods were not available for confiscation and therefore imposed redemption fine and penalty as such. He also relied upon the decision of the Tribunal in the case of <a href=\"\/doc\/1398844\/\" id=\"a_3\">Blue Dart Express Pvt. Ltd. v. Commissioner of Customs, Mumbai<\/a> reported in 1999 (111) E.L.T. 102 (T) wherein it was held that &#8211;\n<\/p>\n<p id=\"p_3\">&#8220;where the confiscation is held to be legally sustainable, it will not be correct to say that the option given to the person claiming the goods to redeem the goods on payment of redemption fine in lieu of confiscation is being penalised. In fact the option given to the claimant of the goods to redeem the goods on payment of redemption fine in lieu of confiscation is being penalised. In fact the option given to the claimant of the goods to redeem it on payment of fine is based on principle of equity and fairness. It will be a mistake to consider the fine payable in lieu of confiscation as &#8216;fine&#8217; as it is understood in criminal jurisprudence. Redemption fine is not a penalty in that sense. The word &#8216;fine&#8217; used in the context of giving an option to the person conceived to pay an amount in lieu of confiscation contains no penal connotation so long as the amount does not exceed the market price as per the proviso to <a href=\"\/doc\/561080\/\" id=\"a_4\">Section 125(1)<\/a>.&#8221;\n<\/p>\n<p id=\"p_4\">3. Smt. Radha Arun, SDR appearing for the Revenue submitted that imposition of penalty was proposed under <a href=\"\/doc\/398879\/\" id=\"a_5\">Section 112<\/a> of the Act in the Show Cause Notice but by mistake it was mentioned in the Order under <a href=\"\/doc\/109772\/\" id=\"a_6\">Section 125<\/a> of the Act.\n<\/p>\n<p id=\"p_5\">4. On a careful consideration of facts and circumstances of the case and in view of the submissions made by both sides, we find that imposition of penalty is not sustainable under <a href=\"\/doc\/109772\/\" id=\"a_7\">Section 125<\/a> of the Customs Act, 1962, as <a href=\"\/doc\/109772\/\" id=\"a_8\">Section 125<\/a> stipulates for imposition of redemption fine only. Accordingly, the appeal is allowed with reference to penalty only.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore Silk Lines vs Commissioner Of Customs, &#8230; on 13 February, 2002 Equivalent citations: 2002 (142) ELT 597 Tri Bang Bench: G B Deva, S T S.S. ORDER G.A. Brahma Deva, Member (J) 1. This is an appeal filed by the appellants, M\/s. Silk Lines, with reference to the [&hellip;]<\/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-262140","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Silk Lines vs Commissioner Of Customs, ... on 13 February, 2002 - Free Judgements of Supreme Court &amp; 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\/silk-lines-vs-commissioner-of-customs-on-13-february-2002\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Silk Lines vs Commissioner Of Customs, ... on 13 February, 2002 - Free Judgements of Supreme Court &amp; 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