9911796707
TMI Blog2022 (12) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... Taken up for disposal. 2. The Petitioner has prayed for a direction to Respondent No.2 to pay Rs.2,48,71,619/- as damages along with interest at the rate of 18% per annum. 3. Leave to amend is granted. Amendment to be carried out within two working days. Re-verification is dispensed with. 4. Bills of Entry were filed by the importer- Stone Export House, Thane on 14 December 2012. Since the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also withdrawn on 12 October 2015. 5. Thereafter the Petitioner filed three appeals i.e. Appeal Nos.165/2015, 169/2016 and 170/2016 before the Commissioner (Appeals), Mumbai including the appeal challenging the rejection of amendment application. The impugned order was passed on 27 May 2016 whereby the following directions were issued: "(i) I do not allow the appeal against the order bearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962. (iv) In case of redemption of the goods in terms of ii) and iii) above, M/s.Ayman Trading FZE, UAE shall comply with the provisions of sub-section (2) of Section 125 of the Customs Act, 1962." 6. The contention of the learned counsel for the Petitioner is that though the Commissioner (Appeals) passed the abovementioned order giving option to the Petitioner to redeem the confiscated goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the order on 27 May 2016. There is no reference whatsoever to the non-existence of the goods. This is a fundamental error in the order passed by the Commissioner (Appeals). Had the Commissioner (Appeals) been apprised of the fact that the goods were not in existence, a different order could have been passed. In this state of facts, it is not possible for us to direct the Respondents to pay damag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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