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2014 (6) TMI 159 - HC - CustomsConfiscation of goods - Claim of waiver from imposition of redemption fine - Bonafide conduct of parties - Held that:- though the quantum of redemption fine would depend upon totality of the fact and circumstances of the case but merely because the importer acted in good faith will not entitle the importer to complete waiver of redemption fine. if the conduct of the importer was beneficial then no redemption fine is to be imposed for allowing redemption of confiscated goods. In the present facts, there is no dispute that the seized cut and polished diamonds are liable for confiscation. In view of the Jain Exports -II (1990 (1) TMI 73 - SUPREME COURT OF INDIA) decision, there can be no dispute that redemption fine is imposable on confiscated goods even if the conduct of the parties is bona fide. Once the goods are liable for confiscation, redemption fine was imposable. The petitioner before us sought to emphasize the bona fide conduct of its manager by pointing out that diamonds were being taken out to show to the Japanese buyer who was leaving the country next day. This excuse or reason for not recording the removal of diamonds in petitioner's record was found on facts by the Tribunal to be an after thought as it was not so mentioned by its manager when the diamonds were seized on 31 May 1990 at the gate of SEEPZ. In this case, the market value of the goods is ₹ 1.06 Crores. The benefit of which the petitioner would obtain by the illegal conduct of its Manager would have resulted in non-payment of excise duty which is equivalent to customs duty i.e. 60% ad-valorem. The petitioner being a limited company cannot act but through the human agency of its Directors, Manager and Workers. Therefore, the submissions of the petitioner that it cannot held liable for the acts of its Manager/employees is unacceptable. The confiscation of the diamonds and the redemption fine of ₹ 20 lacs on the confiscated diamond was reached taking into account the overall facts and appreciation of evidence on record. This finding is not shown to be arbitrary and/or perverse - no question of law arises so as to direct the Tribunal to send any case for our consideration - Decided against assessee.
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