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TMI Blog2018 (8) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... e Appellant Shri L. Nanadakumar, AC ( AR ) for the Respondent ORDER Brief facts are that the Vessel MT NORCA at the time of arrival at Tuticorin Port did not declare that they possess Thuraya Satellite Phone. On intelligence received by SIIB from the State Police authorities, investigation was conducted and the said satellite phones were seized and allowed for provisional release on deposit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the order passed by the adjudicating authority imposing redemption fine and penalty and also that the adjudicating authority has not specifically stated as to how the balance Rs. 1,10,000/- has to be adjusted / returned. Against such order of the adjudicating authority dated 4.5.2017 rejecting the refund claim, the appellant preferred an appeal before Commissioner (Appeals) who upheld the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... intention to redeem the goods, there is no question of paying the redemption fine and therefore the entire amount of Rs. 1,10,000/- after adjusting the penalty of Rs. 22,000/- ought to have been returned to the appellant. Further, it is submitted by them, in appeal, the Commissioner (Appeals) has gone on a different tangent in analyzing the issue where he has stated that the refund claim is hit by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... yond the limitation. 4. Heard both sides. 5. The issue is with regard to the refund claim filed by the appellant for refund of the security deposit made by them. While the adjudicating authority vide order dated 19.6.2015 had imposed a penalty of Rs. 22,000/- and also gave an option to the appellant to redeem the goods by paying the redemption fine of Rs. 1,32,000/-, the appellant have however n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposit is not in the nature of duty or interest. It is only an amount paid by the appellant as a security for the dues that may arise in case of adjudication proceedings. Since the appellant has not opted to redeem the goods, I find that the balance amount after adjusting the penalty has to be returned to the appellant. The rejection of refund claim is unjustified as discussed above. I hold that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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