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TMI Blog2017 (3) TMI 1428X X X X Extracts X X X X X X X X Extracts X X X X ..... option the importer has not exercised. The factum of non-exercising of such option by the importer would lead to non-clearance of imported goods, which would continue to rest in the Government. If the goods have not been cleared, the question of payment of duty does not arise at all - Merely because the importer has already deposited the duty instead of waiting for the adjudication order, will not change the legal issue - appeal allowed - decided in favor of appellant. - Customs Appeal No. 56244 of 2013 - -Final Order No. 52523 /2017 - Dated:- 15-3-2017 - Hon'ble Ms Archana Wadhwa, Member (Judicial) And Hon'ble Mr. V Padmanabhan, Member (Technical) Ms Vidushi Shubham, Advocate for the Appellants Shri K Poddar, AR for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of goods imported by them can be claimed as refund in the case of non-clearance of the same. The Revenue s contention is that in terms of provisions of Section 23 of the Customs Act, such abandonment of the goods can be done only before the clearance order is passed and after the adjudication, the importer cannot abandon the goods and is required to pay the confirmed rate of duty. 5. On the other hand, the appellants contention is that they have been given the option by the adjudicating authority to redeem the goods. On account of non exercising the option for redeeming the goods, the goods continued to rest with the Revenue and as such, no duty was required to be paid by them. Goods have not been cleared by them, the duty alr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d if importer does not want to avail the said liberty to exercise his option, the net result would be that the goods stand absolutely confiscated and would continue to be under the ownership of the Revenue. If that be so, no question of payment of duty in respect of such goods would arise. This was so observed by the Tribunal in the case of CCE, Nagpur vs. Ankit Pulps and Boards Pvt. Ltd. [2007 (209) ELT 135 (Tri-Mum)] . In para 9 of the said decision it stand observed that - Even in cases where the goods are held liable for confiscation and redemption is offered on payment of fine and if a importer does not choose to exercise his option, naturally the ownership of the goods rest with the Central Government and the question of demanding du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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