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TMI Blog2017 (3) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... lso. As the appellant could not produce any evidence, documentary or otherwise in support of legal import of undeclared items, same were seized. Subsequently, on adjudication the original adjudicating authority held the appellant guilty of illegal import and seized and confiscated the declared as well as undeclared items with an option to the appellant to redeem the same on payment of Redemption Fine of Rs. 2,50,000/- in respect of declared goods and of Rs. 4 lakhs in respect of undeclared goods with a penalty of Rs. 2,50,000/-. As the appellant had paid the duty of Rs. 34,27,815/-, the same was appropriated. 2. As the appellant did not exercise their option to redeem the same on payment of Redemption Fine as adjudicated by the Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re adjudication has already been completed and the goods stand confiscated. We also may note that in the present case, goods are still with the Revenue and were not cleared prior to adjudication. On the order of confiscation, the appellants have been given an option to redeem the same on payment of Redemption Fine which option the importer has not exercised. The factum of non-exercising of such option by the importer would lead to non-clearance of imported goods, which would continue to rest in the Government. If the goods have not been cleared, the question of payment of duty does not arise at all. During the course of argument, a question arose that if instead of giving an option to the appellant to redeem the goods, the adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of appropriation, the importer would be entitled to refund of duty. 7. The problem can be viewed from another angle also. In a given case the importer might not have deposited the duty and an order of confiscation of goods and confirmation of duty is passed by the adjudicating authority. If the option to redeem the goods is not exercised by the importer, he cannot be compelled to pay the duty in the absence of clearance of goods. Merely because the importer has already deposited the duty instead of waiting for the adjudication order, will not change the legal issue. 8. At this stage, we note that the appellants are ready to deposit the penalty amount and infact the same stand deposited by them, for the offence committed. As such, we s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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