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2018 (1) TMI 1737 - CESTAT HYDERABADConfiscation of 126 Nos. of logs - non-imposition or redemption fine - logs in the warehouse were attempted to be tampered - HELD THAT:- We noticed that the issue is regarding confiscation of 126 Nos. of logs which were in the warehouse and were cut into two pieces. We find that the adjudicating authority in Para No. 22.2 has clearly recorded that the duty liability on 126 Nos. of logs which were imported, were discharged based on the volume. As long as the customs duty is paid on the entire consignment, which has been imported and there is no dispute as to valuation of the consignment, provisions of Section 111(j) of Customs Act, 1962, which has been invoked in this case, may not be applicable, as the said section gets invoked on removal of dutiable or prohibited goods from the customs area without the permission of proper officer. The adjudicating authority has specifically recorded that the logs were cut into two pieces for easy transportation and that also on payment of applicable customs duty. Since the provision of Section 111(j) of Customs Act, 1962 is not applicable, adjudicating authority was correct in not confiscating the said logs. We do not find any reason to interfere in such a reasoned order. Accordingly Revenue’s appeal stands dismissed.
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