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2016 (6) TMI 954 - HC - CustomsRecovery of redemption fine from the petitioner - confiscate the goods of 22 bales which could not be located and seized - petitioners submitted that the initial action of the show cause notice was against 10 persons and since the petitioner himself was not the ultimate importer, atleast, the issue of redemption of fine cannot be proposed against him. - Held that:- Neither in the body of the show cause notice, nor in the ultimate proposal noted above, there is anything to suggest that the petitioner trust was called upon to state why for non-availability of the goods for confiscation, redemption fine should not be imposed. There was no indication that the petitioner trust is liable to pay the fine of ₹ 7.25 lacs in lieu of confiscation. In absence of any proposal in the show cause notice for imposition of fine in lieu of confiscation relatable to the petitioner and in absence of any directions contained in the order-inoriginal that such fine would be borne by the petitioner, it was simply not open for the department to seek recovery thereof from the petitioner. - Decided in favor of petitioner.
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