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2017 (11) TMI 1788 - CESTAT HYDERABADRelease of confiscated goods - import of coal - benefit of N/N. 12/2012 - whether the applicant is eligible for the benefit of notification No. 12/2012-Cus. or otherwise? - Held that:- It is undisputed that confiscated quantity of coal i.e. 14,801 MT is allowed to be redeemed on payment of redemption fine and the said goods are still lying in the port. No useful purpose will be served if the goods are lying in port and cannot be utilised by the appellant and also occupying valuable space. The appellant vide their letter dated 13-1-2016 addressed to the Principal Commissioner of Customs, Visakhapatnam, had volunteered to pay the differential duty applicable in respect of the confiscated coal along with interest and also redemption fine as imposed by the adjudicating authority, but under protest. In our view, the lower authorities should have accepted this fair offer of the appellant, keeping in view the fact that entire Order-in-Original is contested before the Tribunal on merits, we find that the appellant should be permitted to clear the quantity of 14,801.52 MT imported coal “coke breeze” on payment of proportionate duty liability along with interest and payment of redemption fine of ₹ 2.50 crores as imposed by adjudicating authority. As regards application No. C/EH/30101/2017, we find that the Division Bench at Hyderabad is not functioning in its full strength due to vacancy of Member (Technical) and application will be taken up as and when Division Bench is constituted. Accordingly, this application is dismissed with the liberty to appellant to file the same as and when Division Bench starts functioning regularly. Applications disposed off.
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