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- Appeal against order of Commissioner (Appeals) regarding penalty and confiscation of goods under Customs Act. Analysis: 1. The appeal before the Appellate Tribunal CESTAT, Mumbai involved a dispute regarding the confiscation of undeclared goods under Section 111 of the Customs Act. The Commissioner (Appeals) had held that the penalty imposed by the lower authority, without confiscating the goods, was of technical and academic interest since duty had been paid on the excess quantity. The Revenue contended that the goods should have been confiscated upon import without proper declaration. The Tribunal noted that the Commissioner's view that no further purpose would be served by confiscating the excess goods was incorrect. The Tribunal emphasized that the confiscation of excess goods and imposition of a redemption fine were necessary actions that should have been taken. 2. Upon hearing both parties, the Tribunal found that the failure to confiscate the excess goods was not a technical lapse as argued by the Commissioner (Appeals). The Tribunal highlighted that the Commissioner was obligated to decide on the confiscability of the goods in question. Consequently, the Tribunal remanded the matter back to the Commissioner (Appeals) for a decision on the confiscability of the excess goods under Section 111 of the Customs Act. 3. Ultimately, the Tribunal allowed the appeal by way of remand, setting aside the order of the Commissioner (Appeals). The decision emphasized the importance of addressing the issue of confiscation of goods in accordance with the provisions of the Customs Act, ensuring that proper actions are taken in cases involving undeclared or improperly declared goods. This detailed analysis of the judgment highlights the key legal issues, arguments presented by the parties, and the Tribunal's decision to remand the matter for a proper determination of the confiscability of the goods under the Customs Act.
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