2023 (4) TMI 221 - AT - Customs

Confiscation of goods - redemption fine - penalty - appeal disposed off as not maintainable since it was filed beyond the period of 60 days period prescribed under Section 128 of the Customs Act without an application seeking condonation of the delay - HELD THAT:- The respondent in the decision of High Court in ORIENTAL TRIMEX LTD. VERSUS THE COMMISSIONER OF CUSTOMS IMPORT [2022 (10) TMI 751 - DELHI HIGH COURT] in favour of the assessee and setting aside the decision of the Larger Bench - it was held by Delhi High Court that The respondent/revenue, having sold the goods, which it could not have done, since the appeal was pending at the relevant time, we find that there is no good reason for adjustment of redemption fine.

Both sides agree that the question of law in this matter was answered in favour of the assessee and against the Revenue by the High Court of Delhi - Learned authorised representative for the Revenue has also placed on record a letter from the Deputy Commissioner (Legal), Commissioner of Customs (Import), ICD, Tughlakabad confirming that the decision of the High Court has been accepted by the department. In other words, there is no further appeal pending before the Supreme Court and the matter has attained finality.

Revenue’s appeal cannot be allowed as the question of law has been decided in favour of the assessee by the High Court and the decision has also attained finality - appeal of Revenue rejected.