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TMI Blog2011 (5) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... he penalty on them under Section 112(a) would be attracted. Therefore, the impugned order dropping penal proceedings against the respondent is not correct, matter is remanded to the Commissioner for denovo adjudication, quantum of redemption fine and penalty shall be decided after issuing notice to the respondent/Court receiver - E/3466/03 - Mum - A/475/2011-WZB/C-II(EB) - Dated:- 18-5-2011 - Shri Rakesh Kumar, Shri Ashok Jindal, JJ. Appearance Shri S.S. Katiyar, SDR for Appellant Per :- Rakesh Kumar The respondent are a 100% EOU. They had imported certain capital goods free of custom duties for use in the manufacture of polyurethane synthetic leather.The value of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, this matter is being decided ex-parti. 3. Heard Shri S.S. Katiyar, learned Departmental Representative who pleaded that the reason given for dropping the proposal for confiscation of the goods under Section 111 of the Customs Act, 1962 is not correct as the goods have been imported by the appellant free of duty against a bond executed by them binding them to use the same for manufacture of the goods for export and since the goods have not been used for the intended purpose, the same are liable for confiscation under Section 111 (O) of customs Act 1962, that as held by Hon'ble Supreme Court in the case of Weston Components Ltd. vs. Commissioner of Customs - 2000 (115) ELT 278 (S.C.) and also by the Hon'ble Punjab Haryana High Court ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect to which the duty free import has been allowed, and thereby rendering the goods liable for confiscation under Section 111(O) of the Customs Act, 1962, the goods would be liable for confiscation and the confiscation proceedings cannot be dropped just because the same have been taken over by the Court Receiver. Moreover, in any case even if the goods have been taken over by the Court Receiver the same are available for confiscation. Moreover as held by the Hon'ble Supreme Court in the case of Weston Components Ltd. (supra) when the goods have been cleared against a bond and subsequently the same are found to be liable for confiscation, the same can be ordered to be confiscated and redemption fine under Section 125 of Customs Act can be re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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