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TMI Blog2011 (8) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... sioner of Customs and Central Excise(Appeals), Tiruchirappalli. 2.1. Govt notes that the issue has already been decided vide Revisionary order No.58 of 2005, dated 24.02.2005, in respect of the Revision Application No.373/114/B/2004-Ra of Shri.A Shahul Hameed. Hence Govt., feels that no further order can be passed in this matter. 3. The Revision Application is accordingly disposed of. " 3. The facts leading to the filing of this Writ Petition are that: 1). Shri. A.Sahul Hameed came to India from Sharjah on 25.04.2003. He was intercepted on the basis of the Intelligence Report and his luggage was searched. 2). Shri. Sahul Hameed declared the value of goods carried by him as Rs.2 lakhs(Rupees two lakhs only), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uring the adjudication proceedings, the confiscated goods were sold for a sum of Rs.11,21,075/-(Rupees Eleven lakhs twenty one thousand and seventy five only). The goods were sold under Section 110 (ia) and (ib).This for the reason that the Deputy Commissioner also claimed customs duty of Rs.3,73,892/-(Rupees Three lakhs seventy three thousand eight hundred and ninety two only) in addition to redemption charges and penalty. 6. The learned appellate authority, modified the order, by holding that the goods could not be confiscated, as those were ordered to be released on payment of redemption charges and fine, for re-export. Therefore, there was no question of payment of customs duty. In support of this finding, the learned Appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its Revision Order, the entire sale proceeds of the impugned goods are ordered to be released as the goods were already sold on payment of Redemption fine of Rs.3 lakhs and personal penalty of Rs.1.25 lakhs. In short, the appellant has to pay a redemption fine of Rs.3 lakhs and a penalty of Rs.1.25 lakhs. Rest of the balance viz. Rs.3,73,692/-(ie., sale proceeds Rs.11,21,075 Minus Rs.7,47,383/- (Redemption Fine Rs.3,00,000/-+Penalty Rs.1,25,000/- + Refund already paid Rs.3,22,383/)= Rs.3,73,692/-) is to be refunded to the appellant. Accordingly, the Lower Authority's order is modified with consequential relief." 7. Aggrieved by this order, the petitioner preferred a revision before the State Government, which was dismissed v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contended, that the order of the appellate authority as well as the revisional authority cannot be sustained, being contrary to Section 125 of the Customs Act, 1962, which provides that the customs duty is payable even on sale by the department. 13. This contention again is misconceived. A reading of Section 125 of Customs Act does not lead to this conclusion rather Section 125(2) of the Act goes against the stand taken by the petitioner. 14. The order passed by the appellate authority is in consonance with the settled law, that after the payment of redemption charges, penalty,balance sale proceeding, should have paid to the importer, ie.,what has been done by the appellate authority and upheld by the revisional authority. 15. For ..... X X X X Extracts X X X X X X X X Extracts X X X X
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