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2013 (11) TMI 495 - HC - CustomsConfiscation of 5 gold biscuits with foreign markings totally weighing 582.8 grams - Refund claim on sale of gold - Tribunal allowed the refund claim - Whether the petitioner is entitled to the sale proceeds after deducting duty, fine and penalty imposed upon the petitioner - Held that:- Since, the Assistant Commissioner of Customs, sold out the 5 gold biscuits overlooking the order passed by the Commissioner of Appeal, dated 28-8-1997, allowing the petitioner to redeem the gold on payment of fine and penalty the action of the Assistant Commissioner in selling the gold biscuits is contrary to the earlier order passed by the Commissioner of Appeal dated 28-8-1997. Since the petitioner is seeking redemption of the confiscated gold, he cannot escape payment of fine and penalty. In fact, counsel for the petitioner offered to pay fine and penalty. As regards payment of duty is concerned, in our opinion, duty would be payable only if the gold was acually allowed to be redeemed. In the present case, what is being given is the sale proceeds and not the gold as such. In such a case, the question of paying duty in respect of the sale proceeds would not arise - No reason to interfere with the order of the Tribunal - Following decision of Shabir Ahmed Abdul Rehman v. The Union of India and Others [2008 (12) TMI 101 - BOMBAY HIGH COURT] - Decided against Revenue.
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