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2017 (7) TMI 152 - CESTAT MUMBAILegality and propriety of invoking the proviso section 28 of Customs Act, 1962 - finalization of provisional assessment in accordance with section 18 of Customs Act, 1962 - C&F service - canalising charges - extended period of limitation - penalty - Held that: - It is very clear that the tax authorities cannot claim lack of knowledge of the canalising fee that is now proposed to be incorporated in the assessable value. Consequently, invoking of the extended period fails. With that the imposition of penalty under section 114A also fails. Redemption fine - Held that: - It is that custodianship of the confiscated goods that enables the adjudicating authority to permit its redemption on payment of the prescribed fine. Without the wherewithal to return the goods on fulfilment of the condition of fine, the imposition of redemption fine is an exercise in futility. Imposition of redemption fine does not of itself create a debt to the government. The option to redeem his one that has to be exercised by the person to whom that offer has been extended. The imposition of fine in the impugned order is, therefore, set aside. Personal penalty on officers - Held that: - it must be borne in mind that these are employees of a public sector enterprise and who would not have derived any benefit personally from an act of ‘smuggling’ of ‘liquefied petroleum gas’ - penalties set aside. Appeal allowed - decided in favor of appellant.
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