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TMI Blog2011 (2) TMI 602X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal and therefore the same are upheld - The revision application is therefore rejected being devoid of merit. - 371/15/B/2010-RA-CUS - 30/2011-Cus. - Dated:- 11-2-2011 - Shri D.P. Singh, J. Shri P.K. Shingrani, Advocate, for the Applicant. [Order]. This revision application has been filed by the applicant Shri Azaz Abdul Rehaman Achrekar against the order-in-appeal No. 16/Mumbai-III/2010 dated 1-2-10 passed by the Commissioner of Customs (Appeals), Mumbai-III. 2. Briefly stated facts of the case are that on 11-11-06, Pax. Shri Azaz Abdul Achrekar had brought 1048 pcs of assorted memory cards and 369 pcs of assorted electronic goods with accessories such as cameras, DVD players, I-pods etc. total valued at Rs. 23,72,000/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icant filed an refund application on 14-10-08 before the jurisdictional Assistant Commissioner of Customs (Refund), CSI Airport, Mumbai with the request to refund the balance amount from the sale proceed after deducting the applicable dues as per law. The Assistant Commissioner of Custom (Refund), Mumbai passed an order and sanctioned an amount of Rs. 46,929/- (Rupees forty six thousand nine hundred and twenty nine only) as refund to the applicant being the return of money value of goods (CIF) after deducting redemption fine and personal penalty along with duty as applicable in terms of GOI order No. 375/08 dated 26-9-2008. 4. Being aggrieved with the above order, applicant has filed an appeal before the Jurisdictional Commissioner of Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im in pursuance to GOI order No. 375/08 dated 26-9-08. AC (Refund) sanctioned the refund of Rs. 46,929/- out of the total sale proceeds of Rs. 8,55,244/- adjusting Rs. 8,03,315/- towards payment of redemption fine, penalty and duty. Applicant contended that redemption fine and duty cannot be charged from him as the goods were not released. 10. In this regard, Government notes that procedure for application of sale proceed of goods is clearly defined under Section 150 of the Custom Act, 1962 and the sale proceeds have to be distributed according this Section 150 [sub-section (2)] ibid. The provisions of this section requires the duty [clause (c) of subsection 150(2)] and redemption fine [clause (e) of sub section 150(2)] to be adjusted fro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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