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TMI Blog2018 (7) TMI 84X X X X Extracts X X X X X X X X Extracts X X X X ..... Order has not specifically mentioned the respective values as mentioned in paras 5,6,7 & 8 of the adjudication order. In the said final order the value pertaining to para-8 (DXN Puducherry) has been mentioned and only the respective para numbers in regard to other three values have been mentioned without mentioning the value. Held that:- Though the Tribunal had mentioned the value of ₹ 15 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record in Final Order No.42811-42821/2017 dt.08.11.2017 2.1 On behalf of the applicant, Ld. A.R Shri A. Cletus, ADC submitted that in para-19 of the Tribunal's final order, the Tribunal has set aside the confiscation in respect of RG GL capsules in bottles totally valued at ₹ 15,44,70,060/- in terms of paras 5, 6 7 of the impugned orders However, the above value pertains to para-8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record which requires rectification. 3. Ld. Advocate Shri R. Parthasarathy appearing on behalf of the respondents submits that the error is apparent on the face of record. 4. Heard both sides. On perusal of the impugned order, we find that in para-19 of the impugned order it is held as under: 19. Adjudicating authority has ordered confiscation of RG in GL capsules in bottles totally va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in paras, 5, 6 7 of the impugned order cannot sustain and is therefore set aside. Though the Tribunal had mentioned the value of ₹ 15,44,70,060/- but omitted to mention para-8 in the said paragraph as seen above. Similarly, though, the para nos. 5,6,7 were mentioned, the corresponding values were omitted to be mentioned. We find that this is an error apparent on the face of record and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese goods had not been seized, they would have possibly been removed as APM, and hence only resultant short payment of duty would have arisen. However, in the circumstances, confiscation of these goods and imposition of huge redemption fines for their release are certainly an overkill. For these reasons, the order of confiscation and redemption fine in paras, 5, 6, 7 8 of the impugned order ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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