2025-VIL-311-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Import, Customs Duty, Penalty, Redemption Fine, DGFT Notifications - The appellant, is engaged in the business of import and export. They imported Toor, Green Peas, Yellow Peas and Black Matpe, which were initially under the free list of the EXIM Policy but were later classified as restricted by way of several amendments brought in by DGFT Notifications. The appellant imported 31 consignments of these goods and was issued a show cause notice for confiscation of the goods under Section 111(d) of the Customs Act, 1962 for non-compliance of the DGFT Notifications, imposition of penalty under Section 112(a), and redemption fine under Section 125 - Whether the pre-deposit requirement under Section 129E of the Customs Act, 1962 was fulfilled by the appellant - HELD - The pre-deposit requirement was fulfilled by the appellant as they had provided a security deposit of Rs. 3,22,90,744, which was more than the required 10% of the assessed value and duty towards the penalty - there is no requirement of pre-deposit for the redemption fine under Section 125 - the appeal is partly allowed - Whether the penalty and redemption fine imposed on the appellant were proportionate to the transactions carried out by the appellant - HELD - The Tribunal, relying on its earlier decision in the case of CCE Port Kolkata vs. Rahul Agro Industries, where it had reduced the penalty and redemption fine in a similar case, held that the ends of justice would be met if the penalty is reduced to Rs. 20 lakhs and the redemption fine is reduced to Rs. 20 lakhs in the present case - The appellant had challenged the DGFT Notifications before the Calcutta High Court and obtained an interim stay, and the goods were cleared provisionally with a security deposit - considering the factual circumstances and the decision in the Rahul Agro Industries case, the tribunal reduced the penalty and redemption fine.
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