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TMI Blog2016 (7) TMI 777X X X X Extracts X X X X X X X X Extracts X X X X ..... hargeable on goods which have been disposed off under Section 150 ibid and are not available for redemption and not whether duty is chargeable on goods imported as- baggage. Hence, the instant case does not 'fall within the ambit and scope of provisions contained for Section 129DD read with proviso to Section 129 A(l) of the Customs Act, 1962 under which the instant revision application has been made. Government therefore finds that the Revision Application filed before Central Government in terms of Section 129DD of Customs Act 1962 is beyond jurisdiction. As such, this Revision Application is dismissed for being non-maintainable. - F.No.371/58/B/13-RA-CUS - ORDER NO. 35/2016-CUS - Dated:- 28-3-2016 - SMT.RIMJHIM PRASAD, JOINT SECRET ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicated vide Order-in-Original No. ADC/KPC/ADJN/59/2010-11 dated 10.01.2011 ordering confiscation of seized goods valued at ₹ 23,117378/- with an option to redeem the same on payment of redemption fine of ₹ 4,00,000 /- which had to be exercised within thirty days from the date of receipt of the order and imposition of personal penalty of ₹ 1,00,000 /- on the applicant. 2.2. The applicant through his advocate vide letter dated 27.01.2011 informed the department that he was willing to redeem the confiscated goods on payment of the required redemption fine and personal penalty. The said letter was received by the department on 31.01.2011 but apparently was not responded. The authorized advocate again wrote a letter dat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s bad and hence the goods is liable to be returned. That the department knows that the case is sub-judice, without giving any care dispose the goods is arbitrary and mockery of justice and also abuse of process of law and also contempt of Court. 4.3 That once goods have been disposed of the authority cannot collect the duty for return of sale proceeds. That as per order of the Additional Commissioner of Customs (Air), Mumbai, the authority not released the goods that there is no actual redemption of goods and hence the authority cannot collect the redemption fine from the applicant. 4.4. The applicant places reliance on the following case laws: Shabir Ahmed Abdul Rehman vs Commissioner of Customs, Mumbai -2009 (235) ELT 402 (Bom) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on for redemption but the duty and redemption fine were not paid, the sale proceeds after the deduction of the same were duly returned as stipulated in Section 150 of the Customs Act, 1962 which is a statutory provisions. 5.5. That the case of Shabir Ahmed Rehman is still sub-judice in the Department's petition for Special Leave to Appeal (Civil)-CC6571/.2009r the Supreme Court has stayed the Mumbai High Court order and hence the same cannot be relied. 6. Personal hearing was scheduled in this case on 14.09.2015, 13.10.2015 04.11.2015. Nobody attended the hearing nor sought any adjournment. 7. Government has carefully gone through the relevant case records available in case file, oral written submission and perused the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd of the sale proceeds of the confiscated goods, the refund sanctioning authority vide Order-in-Original No. DC/Refund/65-R/2011 dated 17.10.2011 sanctioned an amount of ₹ 5/42,059/- after deducting the fine, penalty and duty from the realized amount. Aggrieved by the said order, the applicant filed appeal before the Commissioner (Appeals) who vide Order-in-Appeal No. MUM-CUSTM-PAX-app-70/13-14 dated 18106.2013 rejected the appeal of the applicant. Now the applicant has filed this revision application under Section 129 DD of the Customs Act, 1962 before the Central Government on the grounds stated at para 4 above. 9. Government observes that under Section 129 DD of the Customs Act, 1962, a Revision Application against the Order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of drawback as provided in Chapter X, and the rules made there under Further, Section 129 DD of Customs Act, 1962 states that: (1) The Central Government may, on the application of any person aggrieved by any order passed under Section 1284 where the order is of the nature referred to in the first proviso to sub-section (1) of Section 1294 annual or modify such order. Provided that the Central Government may in its discretion, refuse to admit an application in respect of an order where the amount of duty or fine or penalty, determined by such order does not exceed five thousand rupee 10. Government notes that it is an uncontested fact on record that the Order No. ADC/KPC/ADJN/59]2010-11 dated 10.01.2011 has attai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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