TMI Blog2018 (4) TMI 1434X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of the confiscated goods is not in question. Therefore, even in the absence of a finding or any justification in the impugned order for non-imposition of fine, there is no scope for quantification of such fine without goods being available for redemption or a bond that covers recovery of fine - appeal dismissed - decided against Revenue. - C/431, 691/2007 - A/85998-85999/2018 - Dated:- 5-4-20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. It would appear that certain entities had resorted to Duty Entitlement Pass Book Scheme under the Foreign Trade Policy for obtaining scrips to enable import of goods without payment of duty and that the assessee purchased sixteen of those against which imports had been effected vide bills of entry no, 6568/16.10.1998, 611/2.11.1998 and 8244/21.10.1998 for a total value of and availed exemptio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscability of the goods, fine has not been quantified in law. 5. The adjudicating authority resorted to section 111(o) of Customs Act, 1962 ' (o) any goods exempted, subject to any condition, from duty or any prohibition in respect of the import thereof under this Act or any other law for the time being in force, in respect of which the condition is not observed unless the non-observ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y justification in the impugned order for non-imposition of fine, there is no scope for quantification of such fine without goods being available for redemption or a bond that covers recovery of fine. 7. For this reason, the appeal of Revenue fails and is dismissed. 8. The principal contention of the appellant-importer is that they procured the scrips without being aware of the background an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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