1992 (11) TMI 192

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..... r the Respondent. [Order]. The appellants herein are aggrieved by the order dated 31-3- 1989 of the Additional Collector, confiscating a quantity of 4417 metres of man-made fabrics valued at Rs. 1,01,591/- seized from their premises on 8-5- 1987 with an option to redeem them on payment of a fine of Rs. 12,000/- (together with demand of duty thereon) and imposing a penalty of Rs. 7,000/- .....

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..... d other occupants of the van revealed that the goods had been loaded from the premises of Syntex Processors. The Partner of Syntex Processors admitted that the fabrics had been removed without payment of duty. Processed fabrics seized from the premises of the appellants were not covered by valid gate-passes. The adjudicating authority confiscated the fabrics seized in transit, seized from M/s. Sim .....

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..... o force in the contention of the learned Counsel that duty liability on the seized fabrics lies upon the processors, namely the manufacturers as duty liability on seized goods not covered by valid duty paying documents, lies upon the person from whom they are seized and who redeem them from confiscation. Redemption fine and penalty are also validly imposed. Accordingly we reject the plea of the ap .....

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