TMI Blog2014 (1) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... e only in respect of goods seized and confiscated irrespective of the facts that the goods are available at the time of adjudication for confiscation. Goods were not physically seized and therefore, the question of confiscation and subsequent release on imposition of redemption fine do not arise - imposing penalty upon the partner when the penalty has already been imposed upon the firm, does not h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t penalty was imposed while adjudicating the case. The quantity of imported polyester POY found short was confiscated and redemption fine of Rs. 50,000/- (Rupees Fifty Thousand Only) was imposed. Personal penalties of Rs. 50,000/- (Rupees Fifty Thousand Only) each were also imposed upon the partners along with interest at the applicable rate. The appellants paid whole Customs duty before adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation. An identical case was discussed in detail by Tribunal s Bangalore Bench in the case of G.M. Exports v. C.C., Bangalore - 2008 (226) E.L.T. 571 (Tri.-Bang.). The Bench observed as follows : 8.1............In order to levy redemption fine, the following two conditions are very important. (i) The goods should have been seized (ii) The goods should be held liable for confiscatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is case, the goods were not physically seized and therefore, the question of confiscation and subsequent release on imposition of redemption fine do not arise. 6. On the question of invoking the personal penalties on the partner and partnership firm, the order of Hon ble High Court of Gujarat in the case of C.C.E. v. Jai Prakash Motwani - 2010 (258) E.L.T. 204 (Guj.) is squarely applicable. I qu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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