2012 (10) TMI 691

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..... oods would mean that propriety of the goods shall rest with the Government and therefore if goods for confiscation are not available, redemption fine in lieu of confiscation cannot be imposed. - The natural conclusion that emerges is that if the fine is paid, the goods have to be returned. - it is nobody’s case that if the respondent pays Rs. 1 lakh, the goods will be returned by the Revenue. - No .....

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..... nd that Rule 25 of Central Excise Rules, 2002 (Rules) provides for confiscation of goods, when there is default in payment of duty. According to the Rule 8(3A) of the Rules, goods shall be deemed to have been cleared without payment of duty, when there is a default. Once the goods are deemed to have been cleared without payment of duty, they are liable to confiscation as per provisions of Rule 25 .....

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