Home Case Index All Cases Customs Customs + AT Customs - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 889 - CESTAT NEW DELHIConfiscation of goods - Redemption option given to assessee - Held that:- paper waste of Chinese origin was brought into India from Nepal in the impugned truck by the appellant - Since the said paper waste was brought in the impugned truck, confiscation of the truck was also ordered by the original authority and both the confiscations were upheld by the Ld. Commissioner (Appeals) - order of the Commissioner (Appeals) in respect of the confiscation and confirmation of fine and penalty against the appellants is upheld - appellant’s unit is under BIFR proceedings and the benefit of the BIFR proceedings should be given to the appellant in view of the nature of the unit, I find that the BIFR proceedings are not applicable to the seizure and confiscation for violation of the provisions of the Customs Act. Moreover, the appellants have already deposited fine in respect of paper waste and the penalties imposed in the present case. In respect of the truck which was already released provisionally to the appellant and they are using the same for their business purpose - No reason to reduce redemption amount - Decided against the assessee.
|