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2019 (6) TMI 1461 - AT - CustomsRejection of Compounding Application - rejection of application on the ground that the appellants have not paid the required redemption fine as imposed in the OIO - HELD THAT:- The Hon’ble Gujarat High Court, in a set of cases in SHIVAM DEVELOPMENT TRUST VERSUS UNION OF INDIA [2016 (6) TMI 954 - GUJARAT HIGH COURT], held that since there is no clear proposal in the SCN on imposition of redemption fine and also in the OIO, there is no crystallized demand of redemption fine against each noticee. It was held that the department could not recover fine from the noticee. In this position, there is no demand of redemption fine against the appellants. In this view, there is no case of demand of redemption fine. The rejection of application for non-payment of redemption fine is not correct and legal - Appeal allowed.
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