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TMI Blog2018 (8) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... s only an amount paid by the appellant as a security for the dues that may arise in case of adjudication proceedings. Since the appellant has not opted to redeem the goods, the balance amount after adjusting the penalty has to be returned to the appellant. Rejection of refund not justified - appeal allowed - decided in favor of appellant. - Appeal No. C/41608/2018 - Final Order No. 42237 / 2018 - Dated:- 13-8-2018 - Hon ble Ms. Sulekha Beevi C.S., Member ( Judicial ) Shri Anthony I Carneiro and Shri Maximo Andrade, Consultants for the Appellant Shri L. Nanadakumar, AC ( AR ) for the Respondent ORDER Brief facts are that the Vessel MT NORCA at the time of arrival at Tuticorin Port did not declare that they possess T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he refund is hit by time-bar. Aggrieved, the appellants are now before the Tribunal. 2. On behalf of the appellant, Shri Anthony I Carneiro and Shri Maximo Andrade, Consultants appeared and argued the matter. It is submitted by them that the reason for rejecting the refund claim is that the appellant has not preferred appeal against the imposition of redemption fine and penalty. The appellant did not want to redeem the goods and therefore have opted to take back the cash deposit paid by them. The appellants initially filed a letter for refund with the department and with the insistence of the department they had filed a refund claim under Section 27B of the Customs Act. It is submitted by him that when the appellants have no intention to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant to redeem the goods by paying the redemption fine of ₹ 1,32,000/-, the appellant have however not opted to redeem the goods and therefore have not filed any appeal against such order. They then filed a refund claim for the balance amount of ₹ 1,10,000/- after adjusting the penalty of ₹ 22,000/-. That has been rejected by the department stating that the adjudicating authority has not stated in the order as to how the balance of ₹ 1,10,000/- has to be adjusted. I am unable to agree with this observation of the department. The adjudicating authority has correctly imposed redemption fine as well as penalty. Only after passing the order, the appellant can chose to redeem the goods or waive the option to redeem th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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