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TMI Blog1992 (2) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Unit (Appraising) seized the subject consignment on 29-6-1989 under Section 110 of the Customs Act, 1962 with a reasonable belief that the goods were imported unauthorisedly, misdeclaring the value of the same. The party did not file any bill of entry or took any initiatives to clear the goods even after the seizure of the same. Show Cause Notice was issued to the Importer asking them to show cause as to why the above referred goods could not be confiscated under Section 111(d) of the Customs Act, 1962 and why the penalty should not be imposed under Section 112. It was submitted on behalf of the appellants that they could not file bill of entry for clearance of the goods because they did not find it economically viable to take delivery o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred to the decision of the Tribunal in the case of Uma Textile v. Collector of Customs, reported in 1990 (48) E.L.T. 433 wherein it was held that "The appellants have acted very fairly and refused to clear the goods. The Additional Collector had drawn certain conclusions without any basis. The Department has not produced any documents to prove the manipulation of the transaction to import the goods, and that be the case, the contravention of the above sections is not sustainable. The reasoning of the Addl. Collector seems to be unreasonable. As such, the order is liable to be set aside. Penalty of Rs. 2.5 lakhs imposed on the appellants is set aside". 4. Shri Ashok Mehta, learned SDR conceded that this issue is covered by the decision in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of redemption fine. The order passed by the Collector is, therefore, without jurisdiction. The reliance placed by Ms. Mann on para 128 of the Handbook of Import and Export Procedures 1985-88 is irrelevant to the facts of the case. 8. We, therefore, modify the order of the Collector in the following manner : "The goods are confiscated, but the appellants are entitled to redeem the same on payment of Rs. 5,000/-" Accordingly, we dispose of the appeal." In this case, similarly, Additional Collector by his order confiscated the goods for contravention of provisions under Import and Export Control Act as well as Customs Act. He permitted the Importer to re-export the goods on payment of token redemption fine of Rs. 35,000/- I find that the v ..... X X X X Extracts X X X X X X X X Extracts X X X X
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