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TMI Blog2014 (5) TMI 446X X X X Extracts X X X X X X X X Extracts X X X X ..... rter of goods - The word ‘importer’ has to be read in context of the time between their importation and till they are cleared for home consumption, which is the time when the imported goods are in Customs area - Customs duty cannot be demanded in town seizures in addition to redemption fine from person from whose possession the smuggled goods are seized because the value/price of the seized/confiscated goods is deemed to include the duty element levied/leviable with respect to such goods and officer adjudicating the case has considered the same while imposing redemption fine. Reduction of Penalty – Held that:- The Commissioner (A) in his order reduced the penalties on the ground that the same has been imposed on a higher side - It has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f fine in lieu of confiscation for seizures in an area other than the Customs area (normally called as Town Seizure), Customs duty is required to be paid by the owner of the goods. In the case of town seizures, the date on which the seized goods are brought into India, is not available. As per the provisions contained in the Customs Act, 1962, the relevant date for determining the rate of duty is the date when the Bill of Entry is filed. In the case of town seizures, such a date will not be available. Therefore, it will be impossible for the adjudicating officer at the time of allowing redemption to determine the rate of duty and accordingly the quantum of duty. As per the provisions of Section 125 of Customs Act, 1962, the quantum of redem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation and till they are cleared for home consumption, which is the time when the imported goods are in the Customs area. Accordingly, it is held that the Customs duty cannot be demanded in town seizures in addition to redemption fine from the person from whose possession the smuggled goods are seized because the value/price of the seized/confiscated goods is deemed to include the duty element levied/leviable with respect to such goods, and the officer adjudicating the case has considered the same while imposing redemption fine. 6. So far as the reduction in amount of penalties is concerned, it is seen that the Commissioner (Appeals) in his order dated 29-9-2006, in Para 8, has reduced the penalties on the ground that the same has been i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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