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2018 (3) TMI 1497 - AT - CustomsRedemption of goods - contention of the Revenue is that since the goods are already sold through E-auction valued at ₹ 23,72,999/- to M/s. Daksh International, Mumbai, it does not appear to be feasible for the department to return the goods to the party, if he agrees to pay the Redemption Fine - Held that: - the seized goods are sold in auction and the Department would return the sale proceeds of goods in Indian currency - imposition of Redemption Fine is justified which would be adjusted against the sale proceeds. Penalty - Held that: - The appellant referred the name of one Sri S.K. Pappu of Khidirpur area, who engaged him for carrying of these goods. On investigation, the Customs officers did not find the whereabouts of S.K. Pappu. Hence, the contention of the Respondent that he had no knowledge, cannot be accepted - the Respondent had not disclosed the proper facts to the investigating officers - penalty justified. The quantum of redemption fine and penalty reduced. Appeal allowed in part.
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