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2019 (8) TMI 225 - HC - CustomsValidity of Confiscation - benefit of exemption is denied to the assessee - case of appellant is that once the benefit of exemption is denied to the assessee, confiscation under section 111[o] of the Customs Act, 1962, could not have been ordered by the learned Tribunal and upheld by the learned Tribunal - HELD THAT:- The learned Tribunal has dealt with the issue of section 111[o] of the Customs Act, 1962, in the case of the assessee and in the facts of the case, has even determined the redemption of goods applicable to the assessee. The assessee, admittedly, did not satisfy the conditions of the Notification by producing the Installation Certificate before the concerned Authority, nor he has sought extension of period for producing such Installation Certificate. Whether the option for payment of fine or redemption of goods, would be available to the assessee or not, is a question that has already been decided by the learned Tribunal vide the aforesaid portion quoted by us - we do not find any error in the order of the learned Tribunal. However, if there is any factual error in dealing with the facts produced by the assessee/appellant herein with evidence, he is at liberty to file an application before the learned Tribunal seeking appropriate review of the order, impugned herein. Appeal disposed off.
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