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Issues:
Appeal against imposition of redemption fine on appellants for imported goods. Analysis: The appellants imported goods which were stolen by miscreants after berthing. The goods were later recovered by CISF and handed over to Customs. The appellants approached Customs for release of goods, which were cleared after payment of duty. The Additional Collector, in the initial order, did not find the appellants guilty but still imposed a redemption fine on them. The Board partially set aside the order related to redemption fine, remanding the case on the grounds of proper imposition of fine only on the owner of goods. The Board did not find the appellants guilty of any violation. During remand proceedings, the Additional Collector felt compelled to impose a fine due to the upheld order of confiscation. The appellants argued against the imposition of any fine as they were not held guilty at any stage, and the goods had already been legally imported and cleared. They also highlighted the lack of notice and personal hearing during remand proceedings. The department contended that the goods were held liable to confiscation under specific provisions despite the appellants not being found guilty of any offense. The department justified the imposition of the fine based on the action in rem against the goods. They clarified that the release of goods was provisional pending the adjudication order. The department emphasized that the fine was to be paid by the owner of the goods, and the Additional Collector's order was within the scope of the Board's limited remand. The department acknowledged that the appellants were not found guilty but insisted on the liability of the goods to confiscation under the mentioned provisions. The Tribunal observed that the appellants were not guilty of any offense and that the goods belonged to them, duly cleared by Customs. They noted that the imposition of a fine on a party not found guilty was unjust and against natural justice. The Tribunal emphasized the need to establish non-observance of the law before imposing any punishment. They referenced legal principles regarding the imposition of penalties and redemption fines. The Tribunal found the Additional Collector's order illogical and incorrect, setting it aside and allowing the appeal. They concluded that the appellants should not be made liable to pay any fine as they were not guilty of any offense regarding the imported goods.
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