Home Case Index All Cases Customs Customs + HC Customs - 2014 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (12) TMI 446 - HC - CustomsConfiscation of the goods - Imposition of redemption fine & penalty - Was the Hon'ble Tribunal correct in holding in the appeal preferred by the appellant that the duty demanded is upheld when actually the duty was not demanded even in the order in original - Held that:- Original authority did not confirm the demand though he held that it was payable, in view of the fact that show cause notice was issued after a period of five years from the relevant date. However, the original authority imposed redemption fine of ₹ 2,77,284/- and penalty of ₹ 10,000/-. It is also pertinent to note that the department did not file appeal against the order of adjudication passed by the original authority to the Commissioner (Appeals). Therefore, there is no claim before the Tribunal on the question of demand of duty. The question of the Tribunal upholding the demand of duty does not arise. Since the Department has not chosen to file any appeal before the Tribunal as well as before this Court, to that extent, the appellant appeal deserves to be given the benefit of no duty liability by modification of the order of the Tribunal, in the absence of a demand for duty by the original authority. In such view of the matter, the impugned order passed by the Tribunal deserves to be set aside. Accordingly, substantial questions of law 3 and 4 are answered in favour of the appellant/importer and against the Revenue. - Decidedin favour of assessee.
|