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2015 (11) TMI 136 - SUPREME COURT

2015 (11) TMI 136 - SUPREME COURT - 2015 (325) E.L.T. 5 (SC) - EPCG benefit - Confiscation of goods - reduction in redemption fine - violation of Section 45 of the Customs Act - goods were shifted without payment of duty and without authorization of the proper officer - Held that:- there is a clear violation of the provisions of Section 45 of the Customs Act. In such circumstances, when the confiscation was held to be valid, we are of the view that reducing the redemption fine from ₹ 1.2 c .....

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, Mr. Rupesh Kumar, Adv., Mrs. B. Sunita Rao, Adv., Ms. Neelam Chand, Adv., Mr. Anurag, Adv., Mr. Jitin Singhal, Adv. And Mr. B. Krishna Prasad,Adv. For the Respondent : Mr. S.K. Bagaria, Sr. Adv., Mr. Mahesh Agarwal, Adv., Mr. Vivek Jain, Adv., Ms. Neha Nagpal, Adv., Mr. Rohit Jolly, Adv. And Mr. E. C. Agrawala,Adv. ORDER The respondent herein had imported Crude Distillation Unit Column(CDU) as well as Vacuum Distillation Unit Column Vessels(VDU) for setting up oil refinery at Jamnagar of which .....

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nd levying the redemption fine, imposing the import duty as well as levying the penalty on the Custodian as well as on the importer. EPCG benefit was also denied. The respondent preferred appeal against the aforesaid order before the Tribunal. The Tribunal has confirmed the finding that there was violation of Section 45 of the Customs Act inasmuch as goods were shifted without payment of duty and without authorization of the proper officer. However, having regard to the circumstances under which .....

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