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2014 (1) TMI 276 - BOMBAY HIGH COURTBarges were sold without debonding and without permission by proper officer - confiscation of the barges – Imposition of redemption fine - Held that:- barges are a cause of environmental issues, likely to be scrapped by the Gujarat Board Yard Works and are not covered by Insurance, it becomes necessary to consider this application. The impugned order does hold that there is no dispute that the owner M/s. DOSA had sold the barges. The impugned order of the Tribunal allows redemption of the barges by M/s. DOSA. However, M/s. DOSA are not coming forward as they have sold the Barges and now have no interest in them. In the circumstances, if the barges are not allowed to be redeemed, the same would not be available either to the appellant or the respondent as the Gujarat Board Yard Works would scrap the same. The interest of respondent is being protected inasmuch as the applicants are paying the entire redemption fine in respect of the said barges as well as the duty on the barges. It is made clear that in case the applicant fails in their appeal, they would not seek refund of the redemption fine and duty paid by them. The granting of this relief becomes necessary as the respondent has not taken charge of the barges and allowed it to remain with the applicants even after confiscation - upon the applicant paying the redemption fine and the applicable duties, the Commissioner of Customs (Imports) will allow the clearance of the four barges - Decided in favour of assessee.
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