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TMI Blog2018 (1) TMI 301X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant therefore, the appellant is entitled to get the seized goods back unconditionally. Redemption fine - Held that: - As the goods were required to be released unconditionally, in that circumstance, although the goods are liable for confiscation but, as the goods are not available nor any condition has been imposed on the appellant for seizure of the goods, no redemption fine can be imposed on the seized goods. Penalty - Held that: - no statement during the course of investigation was recorded and no role of the appellant has been specified in the show cause notice - no penalty can be imposed on the appellant without specifying the role for confiscation of the goods. Appeal allowed. - E/11609-11610/2017-SM - A/13568-135 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demption fine was imposed and penalty on both the appellants were imposed. On appeal before ld. Commissioner (Appeals), the penalty imposed on the main appellant Company was set-aside and rest of the order was confirmed. Aggrieved from the said order, the appellants are before me. 3. Ld. Counsel for the appellant submits that in this case, there is no show cause notice as per Section 110(2) of the Customs Act, 1962 has been issued to them for extension of seizure. Therefore, the goods were required to be released to them without any condition. In that circumstances, the goods cannot be held liable for confiscation in the light of the Larger Bench decision of the Tribunal in the case of Shiv Kripa Ispat Pvt. Limited Vs. CCE, Nlasik - 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unconditionally. Admittedly, in this case, no show cause notice in terms of Section 110(2) of the Customs Act, 1962 has been issued to the appellant therefore, the appellant is entitled to get the seized goods back unconditionally. 7. As the goods were required to be released unconditionally, in that circumstance, although the goods are liable for confiscation but, as the goods are not available nor any condition has been imposed on the appellant for seizure of the goods, in that circumstances, in the light of Larger Bench decision of the Tribunal in the case of Shiv Kripa Ispat Pvt. Limited (supra), no redemption fine can be imposed on the seized goods. Therefore, redemption fine imposed on the seized goods is set-aside. 8. With ..... X X X X Extracts X X X X X X X X Extracts X X X X
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