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2014 (9) TMI 235 - SC - CustomsRefund of redemption fine deposited earlier - Confiscation of goods - non release of goods despite deposit of redemption fine - goods were not released on the ground that the appellant has to pay the customs duty. - appellant is not in a position to pay the customs duty and, therefore, he is not desirous of redeeming the goods. - Held that:- revenue shall refund the amount of ₹ 9.50 lacs to the appellant within eight weeks from today. Needless to say that the goods shall remain confiscated under Section 111(d) of the Act and the authority shall be free to take appropriate action in accordance with law in this regard. - Decided in favor of assessee.
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