TMI Blog2016 (6) TMI 1278X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962, the goods ought to have been automatically released - Held that: - appellants had already discharged the duty liability along with 25% penalty, I am of the view that ends of justice will be met, if redemption fine imposed on the appellant is reduced. Therefore, redemption fine is reduced from ₹ 5 lakhs to Rs. l lakh, which shall be paid forthwith by the appellant - With regard to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and personal penalties on the appellants. According to the appellant, the show cause notice was not issued within six months from the date of seizure of goods, and consequently as per the provisions of Section 110(a) of the Customs Act, 1962, the goods ought to have been automatically released. Since the goods were in the custody of Department, there was no question of confiscation of the same an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods shall be returned to the person, from whose possession the same were seized. Section 110 has application only to the cases involving seizure and release of the goods. In the present case, since the issue relates to the seizure of excisable goods, the provisions of Section 110 of the Customs Act, 1962, in my opinion, is rightly applicable. However, the proposals have been made in the show ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty with the Central Excise statute. 5. However, considering the overall facts and circumstances of the case, and in view of the fact that appellants had already discharged the duty liability along with 25% penalty, I am of the view that ends of justice will be met, if redemption fine imposed on the appellant is reduced. Therefore, redemption fine is reduced from ₹ 5 lakhs to Rs. l lakh, w ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
