2000 (10) TMI 555

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..... ates to a very small premise. The Assistant Commissioner of Central Excise vide his Order-in-Original dated 17-11-1997 ordered for the confiscation of the goods seized from the respondents totally amounting to Rs. 1,09,725/- under Rule 173Q of Central Excise Rules, 1944. However, he gave the party an option to redeem the same on payment of a fine of Rs. 20,000/-. Since the goods had already been r .....

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..... acted from his order :- I agree with the orders of the Assistant Commissioner on the point of confiscation of goods seized. However submissions made by the appellants on imposing redemption fine on the goods which stand provisionally released are convincing and are accepted. Redemption fine cannot be imposed on the goods provisionally released. Except for the redemption fine, orders passed by t .....

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..... t if the goods are released to the appellant on an application made by him and on his executing a bond and if subsequently it is found that the goods were liable for confiscation, then the mere fact that the goods were released on the bond executed would not take away the power of customs authorities to levy redemption fine. 4. Following the ratio of the judgment of the Hon'ble Supreme Court (su .....

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