9911796707
TMI Blog2014 (9) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... duty and, therefore, he is not desirous of redeeming the goods. - Held that:- revenue shall refund the amount of ₹ 9.50 lacs to the appellant within eight weeks from today. Needless to say that the goods shall remain confiscated under Section 111(d) of the Act and the authority shall be free to take appropriate action in accordance with law in this regard. - Decided in favor of assessee. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its order dated 25-5-2001 [2001 (133) E.L.T. 182 (Tri. - Mumbai)]. 3. The Revenue challenged the order of the Tribunal before the High Court. The High Court by the impugned judgment has allowed the petition filed by the revenue and set-aside the order of the Tribunal [2006 (206) E.L.T. 94 (Bom.)]. However, the High Court observed that the present appellant (respondent No. 2 therein) would be at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant may be refunded the amount of ₹ 9.50 lacs which he deposited towards redemption fine since the goods are not being released to him. 6. We, accordingly, dispose of the appeal with the direction that the revenue shall refund the amount of ₹ 9.50 lacs to the appellant within eight weeks from today. Needless to say that the goods shall remain confiscated under Section 111(d) of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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