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2021 (7) TMI 509 - AT - CustomsAbandonment of goods - relinquishment of title to the goods - out of charge order already given by the proper officer for home consumption at a prior date - Section 23(2) of the Customs Act, 1962 - HELD THAT:- The appellant had paid the fine amount of ₹ 30,000/- and the penal amount of ₹ 10,000/- vide Challan No.2017457502 and the mode of payment being e-payment, the appellant did not challenge, but paid the same without questioning the legality of the same. This means that the offence, as alleged, had indeed been committed, which aspect is clearly hit by the proviso to Section 23(2) ibid., which takes away the right of the owner to relinquish his title to such goods. It is too late a stage for the appellant to raise an issue in so far as the levy of fine and penalty are concerned since, without questioning the same at the appropriate time before making the e-payment, the said plea cannot be urged for the first time now. Therefore, the contention of the Learned Advocate for the appellant that the collection of fine and penalty was without the authority of law cannot be gone into by this forum now. Appeal dismissed.
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