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2011 (2) TMI 631 - AT - CustomsConfiscation of GMDSS and other goods seized - There is no specific observation about non-maintenance of records in respect of confiscated goods other than GMDSS set and also taking into account the fact that value of the goods is very low and also taking into consideration the fact that penalty has already been set aside, which is imposable for rendering the goods liable to confiscation, the confiscation of all the goods except GMDSS is set aside - As regards GMDSS station, the Commissioner is required to consider relevant statutory provisions and whether the appellant is entitled to possess it as per law and if so whether the purchase made by them can be held to be legal and whether the goods can be released to them on payment of fine in lieu of confiscation, treating the same as restricted items - Therefore, the issue with regard to the GMDSS station is remanded and confiscation of all other items is set aside - Appellants shall be given an opportunity to present their case before a decision is taken - Appeal is allowed by way of remand.
Issues: Confiscation of undeclared goods, duty demanded on GMDSS set, penalty imposition, remand to Tribunal for further consideration.
Confiscation of Undeclared Goods: The case involved the vessel M.T. GOD PRESTIGE, where various undeclared items were found during rummaging. The Tribunal initially set aside penalties on the captain and other appellants, noting no arguments on the confiscation of GMDSS station and other items. The High Court remanded the matter back to the Tribunal, highlighting oversight in linking confiscation to improper importation. Duty Demand on GMDSS Set: The Tribunal observed that no serious charge could be framed against the captain for non-declaration of the GMDSS station. It was noted that the Tribunal erred in not considering arguments made during the hearing regarding confiscation and destruction of the GMDSS station and other goods. The High Court quashed the earlier order and remanded the case for further consideration on the classification of the GMDSS station and confiscation of other goods. Penalty Imposition: The High Court found that penalties imposed under the Income Tax Act were deleted due to the Tribunal's acceptance that charges of improper importation of the GMDSS Station could not be upheld. The Tribunal's oversight in not appreciating the interlink between improper importation, penalty, and confiscation led to the quashing of the impugned order. Remand to Tribunal: The High Court remanded the case back to the Tribunal for deciding the issue of classification of the GMDSS station and confiscation of other goods. It emphasized that the Tribunal should afford the parties a reasonable opportunity of hearing before making a decision. The appeal was allowed by way of remand for further proceedings and considerations. This detailed analysis of the judgment highlights the issues of confiscation, duty demand, penalty imposition, and the subsequent remand to the Tribunal for further deliberation and decision-making.
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