9911796707
TMI Blog1997 (10) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposition of fine in lieu of confiscation of 507 kgs. of printing ink seized from a Tempo and also 4,866 kgs. of printing ink seized from the finishing room of the appellants factory. According to the present appeal filed by the Department, the Commissioner (Appeals) in the impugned order has erred in setting aside the order of confiscation passed by the Additional Collector on the ground that confiscation is not valid when goods are not available for confiscation. The Department has relied on the judgment of Uptron India Ltd. v. CCE, Allahabad - 1994 (70) E.L.T. 155. According to the appellants (Department) the Additional Commissioner who adjudicated the matter had rightly ordered the confiscation of the seized goods and the demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessees had undertaken to keep the goods provisionally released under safe custody and to produce them to the competent authority whenever called upon to do so. Relying on the order of the Tribunal in Grauer Weil (India) Ltd. v. CCE, supra, as well as the subsequent order of the Tribunal in Karnataka Trading Company v. CCE - 1990 (47) E.L.T. 568, he submitted that it was not open for the adjudicating officer to proceed to impose redemption fine without complying with the conditions of the Bond. As referred to earlier, one of the conditions of the `Supardnama was the production of the goods whenever directed by the competent authority. He submitted that once the goods had been released provisionally against a Bond, it was not proper fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t custody thereof by the assessee are primarily based on balance of convenience. The seized goods continue to be the subject matter of further proceedings relating to assessment of duty and confiscation. Confiscation if any, is subject to further adjudication proceedings. If after adjudication the goods are found not liable to confiscation the goods have to be released in favour of the assessee and the seizure pending adjudication comes to an end. On the other hand if the adjudication results in an order holding that the goods are liable to confiscation, the goods should first be available for confiscation. As per the terms of the bond the competent authority should first call upon the assessee for the production of the goods for confiscati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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