TMI Blog2017 (9) TMI 1868X X X X Extracts X X X X X X X X Extracts X X X X ..... assert her agreement that a prior notice to her was required before disposal of the goods. But the applicant has conveniently overlooked the significant fact that notice to the owner is to be given u/s 150 only if the goods are to be sold prior to confiscation and not after confiscation - Since in the instant case the goods were sold after confiscation thereof, section 150 is not applicable at all. Thus the applicant s case that she was not sounded by the Customs authorities before the disposal of their goods is completely misplaced. The Revision Application filed by the applicant is not maintainable and hence it is rejected. - F. No. 375/02/B/2014-RA - Order No. 3/2017-Cus - Dated:- 4-9-2017 - Shri R.P. Sharma, Additional Secretary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rection was given by the JS(RA) to export the said goods up to 14 January, 2012. Since the goods in this case had already been disposed of, the applicant approached the Attari Customs for refund of ₹ 65,500/- and interest thereon which was arrived at by deducting the redemption fine of ₹ 25,000/- and personal penalty of ₹ 12,500/- from the value of imported goods of ₹ 1,03,000/-. However their claim for refund was rejected by the adjudicating authority. On their appeal, the Commissioner (Appeals), Chandigarh, vide his order, dated 16-1-2014 held that the applicant is eligible to claim of refund of balance amount, if any, calculated after adjusting the duty amount, fine, penalty and other expenses, as stipulated in su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t revision application also. Whereas as per the JS (RA) order she should have complied his order within 45 days i.e. by 4th September, 2011 (20-7-2011 to 4-9-2011). But despite knowing on 3-11-2011 itself that the said goods had been sold, the applicant approached the JS (RA) to extend the time by 30 more days to re-export the goods by hiding the vital fact that these goods were no more available for re-exporting. 3. After the applicant failed to comply with the condition for re-export of goods on payment of specified redemption fine, the goods stood confiscated on 5th September, 2011 and the ownership was vested with the Central Government. As a result the Attari Customs was having full authority to dispose of the said goods after 4-9-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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