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Cus - in case neither goods are available nor they were released under any bond, although goods are liable for confiscation, Redemption Fine cannot be imposed - Revenue appeal dismissed: CESTAT

By TIOL News Service

MUMBAI, APR 19, 2014 : THIS is a Revenue appeal against the order passed by the Commissioner of Customs (CSI Airport), Mumbai on 31st October, 2008.

The Revenue is aggrieved that the adjudicating authority has not imposed any redemption fine.

When the matter came up before the Bench, the respondent apparently chose not to appear.

The Member (Judicial) after hearing the submissions made by the Revenue representative observed -

“…I find that the issue involved in the matter is whether Redemption fine can be imposed on the respondent if neither the goods are available nor they were released under any bond. The issue has been settled by the Larger Bench of the Tribunal in Shiv KripaIspat Pvt. Ltd. 2009 (235)ELT 623(Tri-LB) [2009-TIOL-388-CESTAT-MUM-LB] wherein this Tribunal has held that in case neither the goods are available nor they were released under any bond, although the goods are liable for confiscation but Redemption Fine cannot be imposed.”

Holding that the issue is no more res integra, the Bench found no infirmity in the order passed by the adjudicating authority. So, it upheld the order and dismissed the Revenue appeal.

For the record, the respondent in this case is Shri Amitabh Bachchan.

(See 2014-TIOL-593-CESTAT-MUM)


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