TMI Blog2012 (10) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... t available, redemption fine in lieu of confiscation cannot be imposed. - The natural conclusion that emerges is that if the fine is paid, the goods have to be returned. - it is nobody’s case that if the respondent pays Rs. 1 lakh, the goods will be returned by the Revenue. - No doubt, if the goods have been seized and released provisionally after execution of bond confiscation order can be made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides for confiscation of goods, when there is default in payment of duty. According to the Rule 8(3A) of the Rules, goods shall be deemed to have been cleared without payment of duty, when there is a default. Once the goods are deemed to have been cleared without payment of duty, they are liable to confiscation as per provisions of Rule 25 of Central Excise Rules, 2002. The question here is whethe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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