TMI Blog2011 (8) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... cated goods were sold for a sum of Rs.11,21,075/-(Rupees Eleven lakhs twenty one thousand and seventy five only) - The goods were sold under Section 110 (ia) and (ib).This for the reason that the Deputy Commissioner also claimed customs duty of Rs.3,73,892/-(Rupees Three lakhs seventy three thousand eight hundred and ninety two only) in addition to redemption charges and penalty - The order passed by the appellate authority is in consonance with the settled law, that after the payment of redemption charges, penalty,balance sale proceeding, should have paid to the importer, ie.,what has been done by the appellate authority and upheld by the revisional authority - For the reasons stated, finding no merits, the writ Petition is ordered to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y disposed of. " 3. The facts leading to the filing of this Writ Petition are that: 1). Shri. A.Sahul Hameed came to India from Sharjah on 25.04.2003. He was intercepted on the basis of the Intelligence Report and his luggage was searched. 2). Shri. Sahul Hameed declared the value of goods carried by him as Rs.2 lakhs(Rupees two lakhs only), but on detail examination of the luggage, it was found that he was carrying 75 Samsung N.500 Cell Phones, 75 Samsung N-620 Cell Phones, T25 Samsung R.220 Cell Phones totally valued at Rs.14,40,000/-(Rupees Fourteen lakhs and fourty thousand only). 3). The goods being of commercial quantity were seized by the Customs Officers for further action. 4). Thiru.Sahul Hameed during enquiry admit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... charges and penalty. 6. The learned appellate authority, modified the order, by holding that the goods could not be confiscated, as those were ordered to be released on payment of redemption charges and fine, for re-export. Therefore, there was no question of payment of customs duty. In support of this finding, the learned Appellate Authority placed reliance on the following judgements: a. 2005 (98) Excise and Customs Cases - 670 (Tri) M.V.Marketing and Supplies .vs. C.C.Chennai. " customs duty can be demanded only when the goods are cleared for home consumption and not when they are permitted to be re-exported. b. 2005(99) ECC - 568(Tri._ Aswani Kumar Jain vs.C.G.,Meerut. c. 2004(95) ECC-468(Tri.) Mahalakshmi internationa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - + Refund already paid Rs.3,22,383/)= Rs.3,73,692/-) is to be refunded to the appellant. Accordingly, the Lower Authority's order is modified with consequential relief." 7. Aggrieved by this order, the petitioner preferred a revision before the State Government, which was dismissed vide the impugned order. 8. The learned counsel for the petitioner vehemently contended, that the impugned order of the Government acting as Revisional authority cannot be sustained, as it does not answer the contentions raised by the petitioner and it is a non-speaking order. 9. This contention deserves to be noticed to be rejected, for the reason that the revisional authority passed an order in view of the previous order passed, on the same sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellate authority is in consonance with the settled law, that after the payment of redemption charges, penalty,balance sale proceeding, should have paid to the importer, ie.,what has been done by the appellate authority and upheld by the revisional authority. 15. For the reasons stated, finding no merits, the writ Petition is ordered to be dismissed. The petitioner is directed to release the amount due to the respondent No.1 under the impugned orders, within one month of receipt of certified copy of this order. In case the payment is not released within one month, the petitioner shall be entitled to interest @ 6% p.a. on this amount due from the date of order of appellate authority till realisation, but in case the payment is made within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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