9911796707
TMI Blog2007 (8) TMI 152X X X X Extracts X X X X X X X X Extracts X X X X ..... sal of the appeal. After examining the records and hearing both sides, we are of the view that the appeals themselves require to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit and allowing the prayer for out-of-turn disposal of appeals, we take up the appeals. 2. The appellants had imported second-hand photocopiers from U.A.E. and filed 2 Bills of Entry, one dated 18-6-2007 and the other dated 27-7-2007, for clearance of the goods. The Bills of Entry were accompanied by the supplier's invoices indicating the value of the goods as US$ 8,120 (C&F) and US$ 24,550 (C&F) respectively. However, no import licence as required under paras -2.17 of the Foreign Trade Policy 2004-09 (as amended) was produced. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to have allowed redemption of the goods against payment of 15% of the value of the goods as fine and 5% of the value as penalty. Ld. counsel has reiterated these limited grounds of the appellants. Ld. SDR has reiterated the findings of the Commissioner. He has particularly pointed out that the appellants are habitual offenders in importing second-hand photocopiers inasmuch as they imported three consignments of such machines in the past without any licence despite the stringent 'restriction' imposed under the EXIM Policy. According to ld. SDR, such antecedents of the party were rightly taken into account by ld. Commissioner in exercising his discretion as to whether the importer should be given option to redeem the goods. In his rejoinde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the importer to redeem the confiscated goods under Section 125 of the Act. It appears from the impugned order that ld. Commissioner chose not to allow such redemption, keeping in view the antecedents of the party. Section 125 reads as under :- "125. Option to pay fine in lieu of confiscation — (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation or exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the goods or, where such owner is not known, the person from whose possession or custody such goods have been seized, an option to pay in lieu of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly prohibited from importation (e.g. no importation without specific licence), the importer/owner may claim redemption on easier grounds. In the instant case, absolute confiscation was ordered on the basis of the importers' antecedents, and that too, without hearing the party. Of course, the appellants waived SCN and hearing. The adjudicating authority ought to have given the party an opportunity of being heard, before ordering absolute confiscation of the goods, which is grossly penal in nature. While waiving SCN and personal hearing, the party might have expected the adjudicating authority to give them option for redemption in the event of confiscation of the goods. The importer belied this legitimate expectation which has its roots in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
