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2021 (4) TMI 742 - HC - CustomsRefund of Customs Duty - Import of Caustic Soda - customs duty paid at the time of filing of Bill of Entry under the self assessment procedure under the Customs Act, 1962 - whether the petitioner is entitled to have the impugned show cause notice issued by the respondent quashed or should be relegated to participate in the said proceedings? - HELD THAT:- The show cause notice delayed considerably. Even though, there is no limitation prescribed under 124 of the Customs Act, 1962, the peitioner is entitled to abandon the imported goods abandoned under Section 23 of the Customs Act, 1962. It cannot be said that the peitioner had indulged in any offence while importing the goods. On the other hand, the petitioner is an victim of fraud perpetrated by the Chinese. The petitioner has paid a sum of ₹ 13,58,794/- as Customs duty in good faith on the goods declared in the Bill of Trading namely Remelted Lead Ingots - That being the case, the petitioner is entitled for refund of the Customs duty paid in good faith. The amount that was paid for imported the Remelted Lead Ingots cannot be retained. There is no justification in not ordering refund of ₹ 6,85,687/- being the difference in the above amount to the petitioner. The respondent Customs Department can at best order confiscation of the imported Caustic soda and Industrial Salt with an option to the petitioner to pay fine in lieu of confiscation under Section 125 of the Customs Act, 1962. It cannot force Customs Duty on imported goods on the petitioner - there is no justification in not refunding the aforesaid differential amount of ₹ 6,85,687/- to the petitoner. Once the goods are ordered to be consficted assuming they are liable to be confisated, they become the property of the Union of India under Setopm 126 of the Customs Act, 1962. Petition allowed.
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