2017 (1) TMI 1434

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..... herefore adjudication order is held to have been confirmed under Section 28 (2) of the Customs Act - the goods imported under bond are not absolute clearance but conditional clearance. Therefore there is concurrent liability in respect of goods cleared under bond attaching an obligation to be fulfilled. Accordingly, redemption fine is imposable when the confiscation was ordered. For imposition .....

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..... the principle laid down by Apex Court in the case of CCE Calcutta Vs Pradyumna Steel Ltd. 1996 (82) ELT 441 (SC) it may be said that mere non-mentioning of provision of law does not make the order fatal. Therefore adjudication order is held to have been confirmed under Section 28 (2) of the Customs Act. 3.1 So far as Revenues contention that the goods having been imported under a bond, that re .....

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