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TMI Blog2006 (12) TMI 276X X X X Extracts X X X X X X X X Extracts X X X X ..... Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. - Heard both sides on stay petition. After hearing for sometime, it was felt possible to decide the appeal itself and with the consent of both sides we proceed to do so. 2. This is an appeal by the department against the order of the Commissioner (Appeals) vide No. SVS/229/NGP-ICD/2006 dated 20-7-2006. 3. The resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sified the goods, rejected the value declared, demanded differential customs duty of Rs. 1,67,681/- only and also ordered for confiscation of the goods with an option to redeem the same on payment of fine of Rs. 34,000/-. He also imposed penalty of Rs. 10,000/- on the importer. 6. The Commissioner (Appeals), however, allowed the request for abandonment of the goods imported by the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a warehouse under Section 60 has been made, relinquish his title to the goods and thereupon he shall not be liable to pay the duty thereon." 9. The right of the importer to abandon the goods at any time before the order for clearances of the goods for home consumption under Section 47 is unconditional. Therefore, the Commissioner's (Appeals) decision in permitting the abandonment and sett ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts submitted that it was the case of wrong supply and they have initiated the proceedings against supplier for recovery of their money paid through Letter of Credit. The decision of the Commissioner (Appeals) in setting aside the penalty of Rs. 10,000/- also cannot be faulted. 12. The department's appeal is, accordingly, rejected. Stay petition is also disposed off accordingly. (Pronounced ..... X X X X Extracts X X X X X X X X Extracts X X X X
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