TMI Blog2017 (1) TMI 1541X X X X Extracts X X X X X X X X Extracts X X X X ..... ready been disposed of by Customs Authorities since the importer has failed to clear the same within a reasonable period of time. Since, the goods are no longer available, the same cannot also be redeemed by the appellant-importer. Consequently, there is no question of payment of redemption fine as well as Customs duties. The importer will be entitled to receive the part of sale proceed receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant failed to file a Bill of Entry for clearance of imported goods. After the period stipulated in Section 48 of the Customs Act, 1962, Customs authorities proceeded to auction and disposed of the goods in the imported consignment. After hearing the appellant-importer, the Original Authority vide his Order dated 10-1-2014 ordered confiscation of the imported Rough Marble Blocks under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tated in appeal. He further submitted that the sale proceeds of the goods received by Customs in auction has also not been shared with the appellant. 4. Ld. DR reiterated the orders passed by the authorities below. 5. The goods imported are Rough Marble Blocks which require an import license. They are in the category of restricted goods, in terms of EXIM policy at the time of import. Since ..... X X X X Extracts X X X X X X X X Extracts X X X X
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