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2015 (12) TMI 582 - CESTAT MUMBAIConfiscation of goods - Imposition of redemption fine - clearance have been allowed on execution of bond and bank guarantee in terms of the DEEC scheme, the adjudicating authority should have confiscated the goods and given an option to the importer to redeem the goods on payment of fine - Held that:- The goods are not available nor the person who own the goods now are known to the department. Section 125(1) of the Customs Act stipulates that whenever confiscation of any goods is authorised by this Act, the adjudicating authority should give an option to the owner of the goods or, where such owner is not known, the person from whose possession/custody, such goods have been seized, an option to pay in lieu of confiscation such fine as the officer thinks fit. In other words, the option to redeem has to be given to the owner or to the person from whose possession the goods have been seized. In the case before us, the details of both these persons are not known nor the goods are available for confiscation. In these circumstances, we do not find any infirmity in the order wherein the adjudicating authority has correctly refrained from imposing any fine. - Decided against Revenue.
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