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2014 (11) TMI 68 - Commissioner - CustomsConfiscation of goods - Redemption fine and penalty - Whether by an Order passed under Section 129B of the Customs Act, 1962, the Tribunal should set aside the said Order and remand the case back to Commissioner of Customs (Appeals) for re-fixation of fine and penalty or pass any other such order as may deem fit - Held that:- since the petitioner had failed in its duty in pointing out the fact that the Department’s appeal was pending when the Tribunal took the assessee’s appeal for hearing, it was no longer open to the petitioner to turn round and to point a finger at the Tribunal in these circumstances. While they are able to appreciate the anxiety now being shown by the Department, they are unable to accept Mr. Radhakrishnan’s submission that the decision of the Tribunal as also of the High Court, should be set aside in order to accommodate the Department which had failed to point out to the Tribunal that the appeals preferred by the Department were also pending. Such an order would unsettle matters which have already been settled and would amount to giving premium to the negligence of the Department especially when the Commissioner of Customs, CESTAT and the High Court had all held in favour of the noticees and have directed return of all the 78 bars of gold to them. More than 8 years have passed since the gold bars were seized and there can be no justification for the matter to be dragged on further on account of the laches of the Department. It is legally not feasible for this appellate authority, which is subordinate to the Hon’ble CESTAT to entertain this appeal. The appellant-department is directed to approach the Hon’ble CESTAT and seek a proper resolution for their ineptness - matter remanded back - Decided in favour of appellants.
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