C/87526/2016 — CC (NHAVA SHEVA-III ) MUMBAI vs STEEL CO

CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, MUMBAI REGIONAL BENCH
COURT NO.1

Customs Appeal No. 87526 of 2016

(Arising out of Order-in-Appeal No. 371(Gr.IV)/2016 (JNCH) Appeal-II dated 04.08.2016 passed by the Commissioner of Customs (Appeals-I & II), JNCH, Nhava Sheva)

Commissioner of Customs (Nhava Sheva-III) Appellant Mumbai Jawaharlal Nehru Custom House, Tal: Uran, Dist: Raigad 400 707.

Versus Steel Co

 Respondent 

Plot No. M-38, MIDC, Taloja, Dist. Raigad

Appearance: Shri Deepak Sharma, Authorised Representative, for the Appellant
Shri Ashwani Kumar, Advocate, for the Respondent

CORAM: HON’BLE MR. S.K. MOHANTY, MEMBER (JUDICIAL) HON’BLE MR. M.M. PARTHIBAN, MEMBER (TECHNICAL)

Date of Hearing: 09.12.2025 Date of Decision: 09.12.2025

FINAL ORDER No. 86920/2025

PER: S.K. MOHANTY

Heard both sides and perused the case records. 2. Revenue has assailed the impugned order dated 04.08.2016 passed by the Commissioner of Customs (Appeals-I & II), JNCH, Nhava Sheva on the ground that reduction in the quantum of redemption fine and penalty is not proper and justified. However, on reading of the impugned order, we find that learned Commissioner (Appeals) has given justification in support of reduction in the quantum of redemption fine and penalty imposed on the respondent. Since the impugned order is a reasoned and speaking one, we are of the view that the same cannot be interfered with at this juncture for a decision in favour of Revenue.

C/87526/2016 2 3. Therefore, we do not find any infirmity in the impugned order passed by learned Commissioner (Appeals) and reject the appeal filed by Revenue. (Order dictated in the open court)

(S.K. Mohanty) Member (Judicial)

(M.M. Parthiban) Member (Technical) tvu