TMI Blog2013 (11) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed by the Commissioner of Appeal dated 28-8-1997. Since the petitioner is seeking redemption of the confiscated gold, he cannot escape payment of fine and penalty. In fact, counsel for the petitioner offered to pay fine and penalty. As regards payment of duty is concerned, in our opinion, duty would be payable only if the gold was acually allowed to be redeemed. In the present case, what is being given is the sale proceeds and not the gold as such. In such a case, the question of paying duty in respect of the sale proceeds would not arise - No reason to interfere with the order of the Tribunal - Following decision of Shabir Ahmed Abdul Rehman v. The Union of India and Others [2008 (12) TMI 101 - BOMBAY HIGH COURT] - Decided against Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner of Customs, dated 9-12-1996, was restored. The respondent filed a writ petition before this Court. This Court in W.P. No. 9976 of 1998, in and by the order, dated 13-7-2006, remitted the matter to the first appellant for fresh consideration. Final orders were passed on 11-10-2006 by the first appellant. The first appellant took a lenient view and taking note of the liberalised policy pertaining to the import of gold, an option was given under Section 125 of the Customs Act, 1962, to the respondent to redeem the gold as per the order of the Commissioner of Appeals. The said order had been passed while confirming the findings of the original authority. However, the appellants sold the gold in the interugnum on 9-9-1997. The said order w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale. In view of the action of the appellants the respondent has been put into severe financial constraints. The question of payment of customs duty was never an issue in all the proceedings. Only for the first time it has been raised and without even affording an opportunity the said amount is sought to be deducted. The learned single Judge has considered the entire materials availabe on record and came to the right conclusion. In support of the above, the learned counsel has made reliance on the following decision. Shabir Ahmed Abdul Rehman v. The Union of India and Others - 2009 (235) E.L.T. 402 (Bom.). 5. The facts narrated are not in dispute. Admittedly, the gold has been sold when the order passed by the Commissioner of Appeals i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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