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2014 (5) TMI 446 - AT - CustomsTown seizures - whether customs duty is required to be paid by owner of goods - Date of seizure of goods in India - fine in lieu of confiscation for seizures – Held that:- As per provisions contained in Customs Act, 1962, the relevant date for determining the rate of duty is the date when the Bill of Entry is filed - In case of town seizures, such a date will not be available - Therefore, it will be impossible for adjudicating officer at the time of allowing redemption to determine rate of duty and accordingly the quantum of duty - It is rightly held by Commissioner (A) that assessee is not importer of goods - The word ‘importer’ has to be read in context of the time between their importation and till they are cleared for home consumption, which is the time when the imported goods are in Customs area - Customs duty cannot be demanded in town seizures in addition to redemption fine from person from whose possession the smuggled goods are seized because the value/price of the seized/confiscated goods is deemed to include the duty element levied/leviable with respect to such goods and officer adjudicating the case has considered the same while imposing redemption fine. Reduction of Penalty – Held that:- The Commissioner (A) in his order reduced the penalties on the ground that the same has been imposed on a higher side - It has not been brought out in the grounds of appeal of the Revenue as to why findings given by Commissioner (A) are not acceptable – Decided against Revenue.
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