2017 (1) TMI 1434

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..... cial Member) None present for the respondent. 2. Revenues submission is that learned Adjudicating Commissioner should have confirmed the duty liability under Section 28 (2) of the Customs Act, 1962. Perusal of the order reveals that the duty has been confirmed without mentioning the section under which that is confirmed. But the elaboration in the order shows that demand having arisen under Sect .....

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..... learance. Therefore there is concurrent liability in respect of goods cleared under bond attaching an obligation to be fulfilled. Accordingly, redemption fine is imposable when the confiscation was ordered. Therefore for imposition of redemption fine, matter is remanded to the adjudicating authority for issuance of appropriate notice and hear the appellant afresh on that count only to pass an appr .....

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