1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CUSTOMS APPEAL NO.46 OF 2005 The Commissioner of Customs (Imports), Mumbai .. Appellant. V/s. M/s.Kargwal Corporation .. Respondents. Mr.P.S. Jetly with Mr.Y.R. Mishra for the appellant. None for the respondents. CORAM : V.C. DAGA & CORAM : V.C. DAGA & CORAM : V.C. DAGA & J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. J.P. DEVADHAR, JJ. DATED : 14TH JUNE, 2006. DATED : 14TH JUNE, 2006. DATED : 14TH JUNE, 2006. P.C. : Heard learned counsel for the revenue. None for the respondent inspite of service. 2. The Tribunal in the impugned order while upholding the confiscation of the goods has taken into account the extenuating circumstance that the respondent - importer was actual user and reduced the redemption fine and penalty to Rs.12,50,000/- and Rs.2,50,000/- respectively. 3. In our considered view, the Tribunal, while exercising discretion, has taken into account the relevant aspect and material on record and viewed the 2 matter in its proper perspective. 4. In the above view of the matter, it is difficult to hold that the power of reduction has been exercised by the Tribunal in a arbitrary manner. The view taken by the Tribunal is a reasonable and possible view. 5. No case is made out to interfere with the appeal. In the result, appeal is dismissed with no order as to costs. (V.C. DAGA, J.) (J.P. DEVADHAR, J.)