2014 (4) TMI 1123

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..... e redemption fine/penalty from said seized currency and return the balance amount. Since the seized goods are foreign currency and it can be returned by deducting the redemption fine and personal penalty amount, there is no question of having no accessibility without deposit of redemption fine. - Revision application rejected
Shri D.P. Singh, Joint Secretary Shri P.K. Shingrani, Advocate, for the Assessee. ORDER This revision application is filed by Commissioner of Customs, CSI Airport, Mumbai against the order-in-appeal No. Mum-Custom-Pax-App-130/13-14 dated 18-7-2013 passed by Commissioner of Customs (Appeals) Mumbai-III with respect to order-in-original No. AC/Refund/51R/12 dated 28-12-12 passed by Deputy Commissioner of Customs (R .....

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..... er (Appeals) who held that sale proceed lying with the Government can be returned by deducting fine and penalty since the Act/Rules do not bar the same. Commissioner (Appeals) set aside the impugned order-in-original and allowed the appeal. 4. Being aggrieved by the impugned order-in-appeal, the applicant has filed this revision application under Section 129DD of Customs Act, 1962 before Central Government on the following grounds : 4.1 It is observed by the Appellate Authority while passing the subject order dated 18-7-2013 that these provisions do not prescribe any specific procedure to be followed in case of redemption and whether the fine needs to be deposited in advance or whether it can be adjusted while returning any sum .....

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..... f the Customs Act, 1962. This neither duty nor sale proceeds, hence it cannot be adjusted by deducting redemption fine and penalty imposed under Section 125 of Customs Act. Therefore, the order-in-appeal No. MUM-Custm-PAX-APP-130/13-14 passed by Commissioner (Appeals) was not proper and legal. 5. A show cause notice was issued to the respondent under Section 129DD of Customs Act, 1962 to file their counter reply. Respondent vide letter dated 11-4-2014 requested to uphold the impugned order-in-appeal keeping in view the circumstances of case as explained in said order-in-appeal. 6. Personal hearing scheduled in this case on 12-4-2014 at Mumbai was attended by Shri P.K. Shingrani, Advocate on behalf of the respondent who stated th .....

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