Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (4) TMI 957 - CESTAT NEW DELHIConfiscation of seized goods - Imposition of redemption fine and penalty - Held that:- On physical verification of the goods, they were contained 52 pallets and 85 cardboard cartons (duly packed containing Tractor parts and forgings etc.) which were lying unaccounted in the factory premises of the appellant and were in fully finished condition. The contention of the appellant that merely non accountal of the goods in the statutory records does not lead for confiscation of the goods, unless there is malafide intention on the part of the appellant is proved. In this case, if the preventive staff did not visit the factory premises of the appellant, these fully finished goods would have been cleared by the appellant clandestinely. Therefore, this clearly shows that these seized goods are ready to clear clandestinely without payment of duty. In these circumstances, I hold that the goods are liable for confiscation and consequently redemption fine and penalty are imposable. Further, I find that the goods were meant for export. In that situation, redemption fine and penalty are excessive and are harsh, therefore, reduced - Decided partly in favour of assessee.
|