9911796707
TMI Blog2000 (11) TMI 732X X X X Extracts X X X X X X X X Extracts X X X X ..... scated a consignment of goods, which turned out to be not goods ordered for and imported by the appellants, which was Information Technology Software of a specified kind, and which had been abandoned by the appellant but allowed redemption thereof on payment of fine of Rs. 5 crore. The Commissioner further ordered that in case the appellant exercised this option of redemption of the goods on payment of said fine, he can take clearance for home consumption on payment of Customs duty of Rs. 257,06,677/-. The Commissioner further ordered in the event of payment of redemption fine as above, the appellant would be also free to reship the goods back to the foreign supplier without having to pay the Customs duty. The Commissioner held that in case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be confiscated as once the goods are confiscated they can be allowed to be set free only upon payment of redemption fine in terms of the said Section. 3.2 The learned Advocate submits that the Commissioner has erred in law as well as on facts in imposing the penalty on the appellant under Section 112(a) ibid. The purported finding of the Commissioner is that the appellant had intended to clear the said goods by mis-declaring the same as Information Technology Software and claiming exemption from duty not entitled, is wholly erroneous and contrary to the materials on record. The relevant records including those detailed in Show-cause Notice and in the order impugned would show that the appellant had at no point of time access to the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods under import were software related items. This certificate was submitted by the appellant to the Customs authorities. The learned Advocate argues that the appellants, therefore, had no occasion to inspect the subject goods to find out whether or not the said goods were as per the claim of the foreign supplier and as contained in the document/certificate issued by them. It is also clear from the records, submits the learned Advocate, that as soon as the appellant became convinced that the goods were those which were not ordered for by the appellant, upon detention order passed by the DRI authorities on 29-4-1999, the appellant informed the foreign supplier as well as Customs authorities about the abandonment of the said goods and sough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onsumption under Section 47 or an order for permitting the deposit of the goods under Section 60 ibid had been passed prior to the appellant relinquishing its title to the said goods. He further pleads the purported finding that the appellant s decision to abandon the said goods was an afterthought or after alleging an attempt to evade duty was detected by the Department, was also baseless and devoid of any merit whatsoever. It would not be possible for the appellant to relinquish its title unless the appellant had physically examined the same. There is no material on record to demonstrate that at any point of time, prior to the inspection of the said goods by the DRI/Customs Authorities and they intimating the appellant that the goods whic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order impugned and submits that there is no case for grant of staying as prayed for by the appellant. 5. We have heard both sides. We have also perused the relevant documents on record and also the case-law cited by the learned Advocate, it is observed that the Hon ble Supreme Court in the case of Siemens Ltd. v. CC, 1999 (113) E.L.T. 776 (S.C.) held that when the goods had been re-exported, neither redemption fine nor duty was to be paid and if the duty is paid the importer is entitled to the refund of customs duty. In the case of G.V. International and Anr. v. CC, Jaipur : 2000 (118) E.L.T. 517 (Tri.) = 2000 (39) RLT 272 (CEGAT), the Tribunal held that penalty and redemption fine are not imposable on re-export and confiscated the goods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
