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2011 (5) TMI 769 - CESTAT, MUMBAIRedemption fine and penalty - respondent had failed to fulfill the conditions subject to which the duty free import has been allowed, and thereby rendering the goods liable for confiscation under Section 111(O) of the Customs Act, 1962, the goods would be liable for confiscation and the confiscation proceedings cannot be dropped just because the same have been taken over by the Court Receiver, only ground on which the penalty has been dropped is that there is no mens rea, respondent have failed to fulfill the post import conditions in respect of goods rendering the same liable for confiscation under Section 111(O) and hence, the penalty on them under Section 112(a) would be attracted. Therefore, the impugned order dropping penal proceedings against the respondent is not correct, matter is remanded to the Commissioner for denovo adjudication, quantum of redemption fine and penalty shall be decided after issuing notice to the respondent/Court receiver
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