2015 (12) TMI 859 - AT - Customs

Absolute confiscation of empty cartridge material - Confiscation of excess material - Held that - Commissioner (Appeals) remanded the matter to the Adjudicating Authority for re-adjudication of considering the provisions Section 119 of the Customs Act. In our considered view, the confiscation under Section 119 of the Act would be ascertained after examining the facts in details. As the matter was remanded to the Adjudicating Authority, the imposition of fine and penalty as contended by the Learned Counsel should also consider in the interest of justice. - we direct the Adjudicating Authority, in denovo adjudication to consider the case of both the sides, Revenue and appellants on facts and law of the case and shall pass the order, in accordance with law - Appeal disposed of.

Summary

Issues involved:
Imported consignment discrepancies, confiscation of goods under Section 119 of the Customs Act, imposition of redemption fine and penalties, remand by Commissioner (Appeals) for re-adjudication.

Analysis:

1. Imported consignment discrepancies:
The case involved two Bills of entry filed for an imported consignment comprising Heavy Melting Scrap, Copper Scrap, and Aluminum Scrap, among other materials. The discrepancies noted included empty cartridges in various boxes and excess/shortage of materials. The Adjudicating Authority confiscated the empty cartridges and excess materials, imposing redemption fines and penalties.

2. Confiscation of goods under Section 119 of the Customs Act:
The Revenue filed an appeal against the adjudication order for confiscation of goods under Section 119 of the Customs Act, specifically related to goods used for concealing the empty cartridges. The Commissioner (Appeals) remanded the matters to the Adjudicating Authority for re-adjudication, emphasizing the importance of considering the provisions of Section 119 of the Customs Act in detail.

3. Imposition of redemption fine and penalties:
The appellants contested the imposition of redemption fines and penalties, arguing that there was no concealment of goods and thus Section 119 of the Customs Act should not apply. The Learned Counsel for the appellants highlighted that the Adjudicating Authority had not adequately considered the various facts of the case before imposing fines and penalties.

4. Remand and re-adjudication:
The Tribunal, after hearing both sides and reviewing the case records, acknowledged the remand by the Commissioner (Appeals) for re-adjudication considering Section 119 of the Customs Act. The Tribunal emphasized the need for a detailed examination of facts to ascertain confiscation under Section 119. The Tribunal directed the Adjudicating Authority to conduct a denovo adjudication, considering the arguments of both the Revenue and the appellants on the facts and laws of the case, ensuring a fair and just decision in accordance with the law.

In conclusion, the appeals filed by the appellants were disposed of with the directive for the Adjudicating Authority to re-examine the case thoroughly, taking into account all relevant aspects and legal provisions, to reach a well-informed decision.