2023 (5) TMI 821 - AT - Customs

Adjust of sale proceeds of goods auctioned - Seized goods could not be cleared due to financial difficulty - Appeal were pending - Confiscation with option to redeem on payment of redemption fine and further penalty was also imposed under Section 112 of the Customs Act - import of rough marble blocks - restricted goods or not - HELD THAT:- It is found that from the copy of the RTI reply dated 25.01.2019, that the Revenue in terms of its notice to auction sale issued during 2014, and in spite of the appellant having sent reply dated 28.04.2014 informing pendency of their appeals, proceeded to dispose of the goods. It is further found that no further opportunity was given by the Customs Department by giving a fresh notice to the appellant after disposal of the appeals by the Commissioner (Appeals). Under such facts and circumstances, following the ruling of the Hon’ble Delhi High Court in the appellant’s own case, ORIENTAL TRIMEX LTD. VERSUS THE COMMISSIONER OF CUSTOMS IMPORT under similar facts and circumstances, these appeals are allowed.

It was held in the case 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.

Appeal allowed.