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2017 (1) TMI 1541 - AT - CustomsImport of restricted item - Rough Marble Blocks - confiscation - Held that: - Since, the importer failed to submit a valid import license, the goods are liable for confiscation under Section 111(d) of the Customs Act. However, the imported goods have already been disposed of by Customs Authorities since the importer has failed to clear the same within a reasonable period of time. Since, the goods are no longer available, the same cannot also be redeemed by the appellant-importer. Consequently, there is no question of payment of redemption fine as well as Customs duties. The importer will be entitled to receive the part of sale proceed received by the Customs at the time of auction of imported goods, subject to the Rules and regulation in this regard - appeal disposed off.
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