Facts –

• The Appellant, M/S. Shree Salasar Tools, imported and filed the bill of entry for the clearance of assorted goods like “Balloon machine, Plastic balloon pump, Party throw flower, Plastic clothing accessories, Load cell, Embroidery machine, needle, Glitter paper, Encoder etc.”. These products were imported via China PR by a company  named M/S.SST Asia Trading FZE situated & operating from U.A.E.
• Department ordered for verification and applicability of Anti-Dumping Duty (ADD) in respect of items declared as “Embroidery Machine Needles”.
• After the examination of the products the authorities came to a conclusion that ADD and other duties and fines had to be imposed as the appellant had falsified the quantity and amount on the assorted goods he imported.
• Aggrieved, the appellant has filed the appeal.

Issue –

• Whether fines and penalties imposed on the assorted goods imported by the appellant is maintainable?

Order –

• The Tribunal relied upon the judgement of jurisdictional High Court in the case of Sankar Pandi Vs Union of India – 2002 (141) ELT 635 (Mad.) and observed that in the present case, on an earlier occasion, the very same goods were imported by the appellant-importer from the very same supplier through Nhava Sheva Port. Taking note of these facts into consideration and also relying upon the decision of the Hon’ble High Court, the Tribunal held that redemption fine imposed in the present case requires to be set aside. 
• However, Tribunal reduced the penalty of Rs.7 lakhs to Rs.2,00,000/- (Rupees Two lakhs only) and ordered accordingly. 
• The impugned order was modified to the extent of setting aside the redemption fine & imposed for redeeming the goods for the purpose of re-export.
• Hence, the appeal was partly allowed.