2003 (7) TMI 95

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..... ed 25-8-1994 and to quash the same and to direct the second respondent to permit the clearance of the goods in Bill of Entry No. 1398, dated 19-3-1993 as "Ethyl Alcohol" under Open General Licence. 2.Subsequently, the petitioner filed WPMP Nos. 16953 and 16954 of 2002, seeking amendment of the prayer as well as raising additional ground relating to the subsequent events of abandonment of goods a .....

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..... 5.Subsequently, the petitioner considering that the goods are highly evaporative in nature, moved the authorities for accepting the licence and to weigh the goods before clearance since substantial loss by evaporation would have taken place. As a precondition, the petitioner also paid the fine and penalty. 6.However, the second respondent refused to weigh the goods for any remission of duty as .....

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..... e rate of duty payable to the goods and considering that the goods have been abandoned, the petitioner would be satisfied to get back the amount paid by him towards redemption fine. 8.Learned Counsel refers to Section 125 of the Customs Act, which deals with imposition of redemption fine. Learned Counsel contends that such fine is contemplated only to avoid confiscation and considering that the .....

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..... n such fine as the said officer thinks fit : Provided that, without prejudice to the provisions of the proviso to sub-section (2) of Section 115, such fine shall not exceed the market price of the goods confiscated, less in the case of imported goods the duty chargeable thereon. where any fine in lieu of confiscation of goods is imposed under sub-section (1) the owner of such goods or the pers .....

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..... fine. 12.With the result, there will be a direction the respondents to refund the redemption fine paid by the petitioner. It is made clear that whatever penalty amount has been awarded against the petitioner, the same shall be sustained and the petitioner will not be entitled for any refund of the said fine amount. 13.The writ petition is ordered subject to the above observations. No costs. .....

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