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Commissioner of Customs (EP) , Mumbai Versus M/s Ali Handicrafts

2017 (2) TMI 186 - CESTAT MUMBAI

Imposition of redemption fine - misuse of Advance License Scheme - whether the redemption fine is liable to be set aside on the ground that goods liable for confiscation, not available? - Held that: - reliance was placed in the case of National Leather Cloth Manufacturing Company [2015 (8) TMI 1224 - BOMBAY HIGH COURT], where it was held that redemption fine is concept which arises in event goods are available and are to be redeemed. If goods are not available there is no question of redemption .....

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se Scheme, the impugned order upholds the demand of duty by denying the benefit of Notification. It also holds the goods imported liable to confiscation under Section 111(o) of the Customs Act, 1962. However, since the goods were not available for confiscation, the same were not confiscated and hence no redemption fine was imposed. Aggrieved by this order, the Revenue is in appeal. 2. Learned AR relied on the grounds of appeal. In the grounds of appeal, reliance has been placed on the decision o .....

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ed as under: - 16. The availability of goods is one of the criteria which has been evolved in the reported decision of this Court in the case of Commissioner of Customs (Import), Mumbai v. Finesse Creation Inc. - 2009 (248) E.L.T. 122. There, what was found by the Division Bench was that the imported goods were confiscated and a redemption fine of ₹ 13,45,000/- under Section 125 of the Customs Act, 1962 was imposed in lieu of confiscation. The assessee in that case appealed to the CESTAT a .....

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e Division Bench held that the goods were released on the application of the assessee before the Supreme Court and on execution of a bond. Therefore, when the import was not found to be valid or there was any other irregularity which would entitle the customs authorities to confiscate the goods. That merely because the bond was executed would not take away the power of the Customs authority to levy redemption fine. The goods not being available for custody does not mean that the redemption canno .....

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ing it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods give to the owner of goods or where such owner is not known the person from whom possession or custody have been seized an option to pay in lieu of confiscation such fine as such officer thinks fit. Now, in the present case, we do not want to go into the larger question as raised in view of the find .....

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put stage credit could be obtained. In the light of this specific violation which is alleged and the preceding conditions of the Notification No. 203/92, dated 19th May, 1992 not being attracted and no finding of any bond having been executed or a legal undertaking furnished having been rendered by the adjudicating authority that the Tribunal was of the opinion that redemption fine is not imposable. That was also because the goods have not been seized. This view of the Tribunal in the given fact .....

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