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M/s Carina Creations, New Dehli Versus Commissioner of Customs, Kolkata

2016 (9) TMI 75 - CESTAT KOLKATA

Imposition of redemption fine – confiscation - Sec 125 of the Customs Act 1962 – imported goods not available for confiscation – bond / bank guarantee – Held that: - in the case of Weston components Ltd. Vs. CC, New Delhi 2000 (1) TMI 45 - SUPREME COURT OF INDIA, it was held that, for ordering confiscation / redemption either the goods should be physically available for confiscation or an instrument in the form of bond / bank guarantee should exist when the goods were released to the Respondent. .....

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d or Bank Guarantee given by the Respondent at the time of release of goods then no redemption fine can be imposed – matter remanded – appeal allowed. - Appeal No. C/189/2007 - Order No. FO/A/75802/16 - Dated:- 8-8-2016 - Shri H. K. Thakur, Member (Technical) And Shri P. K. Choudhary Member (Judicial) Shri S. K. Naskar, AC (AR) for the Appellant None, for the Respondent ORDER Per Shri H. K. Thakur This is an appeal filed by the Revenue against OIO No. Kol/CUS/PORT/16/2007 dt 28/2/2007 passed .....

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able for confiscation. Learned AR also relied upon the case law of Dadha Pharma Private Ltd. Vs. secretary GOI [2000 (126) ELT 535 (Mod). That a bond was executed by the appellant at the time of clearance allowed provisionally. 3. None appeared on behalf of the Respondent. 4. Heard Learned AR and perused the case records. The issue involved in the present proceedings is whether confiscation and Redemption fine can be ordered when the imported goods are not available for confiscation Redemption f .....

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recover redemption fine. If neither the goods are available for confiscation nor an instrument releasing them is available the situation will be beating a snake trail. The case of Dadha Pharma Pvt. Ltd. Vs secretary GOI (Supra) relied upon by the Revenue was only a situation where penalty was the subject matter and not confiscation of goods and imposition of redemption fine. In the case of Weston Components Vs CC, New Delhi (Supra) following order was passed by Apex Court:- [Order].- It is cont .....

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