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2002 (7) TMI 374

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..... zels and Metal Strips and cleared them under 35 Bills of Entry dated 10-3-92 to 27-8-92. On examination of the imported goods, the same were considered to be consumer goods, the import of which was not authorised without production of valid import licence. Consequently, the Assistant Commissioner of Customs, Jaipur passed an order dated 31-7-99 in which he ordered for the confiscation of the goods .....

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..... rt of which was effected during the period from 30-7-92 to 26-9-92 by his another order of even date. The party filed the appeals but the same are dismissed by the Commissioner (Appeals), Jaipur, vide his order dated 25-7-2000. These appeals are against the impugned order of the Commissioner (Appeals). I have heard Shri K.K. Anand, Advocate for the appellants and Shri H.C. Verma, JDR for the respo .....

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..... appellate authority, In the present case, redemption fines/penalties have been imposed, which the party has already paid and consequently, if they were aggrieved by the same, it was incumbent upon them to appeal against the same rather than claim refund from the lower authorities. Having failed to file appeals against the imposition of R.F./P.P., they cannot seek relief through the route of fili .....

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