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2021 (6) TMI 371 - HC - CustomsModification of order of Settlement Commission - Import of refurbished hard disk - Absolute Confiscation of seized goods - goods seized from petitioner's godown - goods were destroyed in the fire accident - Insurance claim settled by Insurance Company has to be paid to the Customs Department or petitioner when the goods were absolutely confiscated without any redemption fine - HELD THAT:- In the decision of the Hon'ble Supreme Court in UOI AND ORS. VERSUS IND-SWIFT LABORATORIES LTD. [2011 (2) TMI 6 - SUPREME COURT] where it was held that the order of the Settlement Commission clearly indicates that the said order, particularly, with regard to the imposition of simple interest @ 10% per annum was passed in accordance with the provisions of Rule 14 but the High Court wrongly interpreted the said Rule and thereby arrived at an erroneous finding. The facts on record indicate that petitioner has got substantial relief despite past dalliances of violating law. The petitioner had got habituated of importing refurbished hard disk contrary to the provisions of the Hazardous Wastes (Management, Handling and Transboundary Movement) Rules, 2008 and the provisions of the Foreign Trade Management (Development And Regulation) Act, 1992 - first respondent Settlement Commission has ordered absolute confiscation of the seized goods which were in the custody of the petitioner which were allegedly lost in the fire accident in the petitioner’s godown in Bangalore. The goods would have absolutely stood vested with the Government in terms of Section 126 of Customs Act, 1962 if adjudication proceedings were allowed to go on or in the alternative, allowed to be redeemed by the petitioner on payment of redemption fine under Section 125 of the Customs Act, 1962. The order of the first respondent Settlement Commission is a package and it is not a substitute for an adjudication order that would have been passed by an adjudicating authority under the Act. It is for the petitioner to take advantage of it as it is or face the consequences by violating it - petition dismissed.
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