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2015 (1) TMI 672 - CESTAT NEW DELHIConfiscation of goods - Imposition of redemption fine - Held that:- Based on records that charge of mis-declaration made against appellant and later on in de-novo proceedings, Collector (Appeals) dropped those charges. In the mean time, the goods were kept in the warehouse. Investigations were undertaken by the department. It was clear case of section 49 of Customs Act. Ld.JCDR also pointed out that a request was made by the appellant for conversion of warehousing bill of entry into home consumption of bill of entry. I find the basic issue in this case is regarding section 49, department has alleged mis-declaration which was later on dropped by the department themselves. It was not case of section 59 as goods were not kept in the warehouse after assessment pending clearance after payment of duty. - case has been all through under section 49 as goods were kept pending completion of proceedings relating to mis-declaration. However, later on all charges were dropped. Once charges were dropped, goods initially kept in warehouse under section 49 continued under same set of proceedings. In view of this, strong case is made by the appellant. - Decided in favour of assessee.
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