9911796707
TMI Blog2007 (10) TMI 15X X X X Extracts X X X X X X X X Extracts X X X X ..... it is submitted by the Chief Commissioner that the goods had been disposed of during the pendency of the appeal, more precisely, in February, 2002 and, therefore, the final order requires to be modified so as to enable the original authority to appropriate the redemption fine from the sale proceeds of the goods and release the balance amount to the party. Learned SDR has reiterated this contention of the applicant. It is not disputed by learned counsel for the party that the goods had been disposed of by the department during the pendency of the appeal. It is further submitted by learned counsel that the penalty amount originally determined had been deposited by the party. This submission is not contested. Both sides submit that, in simila ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d substitute the following text for the present text of Final Order No. 498/07 dated 9-5-2007 (in Appeal No. C/23/2007) :- "The appellant was intercepted by officers of Customs on 18-8-1993 in the presence of independent witnesses whereupon he was found to be in possession of two gold cut pieces of foreign origin weighing 74.9 gms. and Indian currencies of the value of Rs. 45,000/-. Subsequent search of his residential premises yielded three gold biscuits of foreign origin weighing 347.8 gms. and two silver coins weighing 62.1 gms. In the absence of valid documents proving licit acquisition of the said goods, the officers seized the same on the basis of reasonable belief that the goods had been smuggled into India in contravention of the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as to be sustained. However, the plea of the appellant for option of redemption of the goods requires to be favourably considered. In this connection, learned counsel for the appellant has cited certain precedents. It has also been submitted by both sides that the goods had been disposed of in auction by the department in February, 2002 during the pendency of the appeal. Learned counsel has prayed for release of the sale proceeds after deduction of the dues. It is also submitted that the penalty amount was deposited at the lower appellate stage and that what requires to be appropriated is only a reasonable amount of redemption fine. After considering the submissions, we find that, now, there is no dispute regarding the confiscation of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fine can be realised out of the sale proceeds and the balance amount should be released to the party. Contextually, we note that we have taken similar decision in certain earlier cases. For instance, Misc. Order No. 384/07 dated 9-5-2007 in Appeal No. C/163/2000 (K.N. Thiyagarajan) and Misc. Order No. 568/07 dated 21-6-2007 in Appeal No. C/160/2000 (K. Baluchamy) In the result, the original authority should determine the redemption fine to be paid in lieu of confiscation of the said goods. This shall be done after giving the appellant a reasonable opportunity of being heard. The said authority shall realize the fine so determined from the sale proceeds of the goods and return the balance amount to the appellant. The appeal is disp ..... X X X X Extracts X X X X X X X X Extracts X X X X
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