2017 (11) TMI 1795

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..... Nunthuk and R.K. Manjhi, DRs, for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The appeal is against the Order-in-Appeal No. 255/2015, dated 27-5-2015. The appellant imported certain goods and warehoused the same in Public Bonded Warehouse under Section 60 of the Customs Act, 1962. Upon expiry of the warehousing period, the warehoused goods were not cleared by the appellant .....

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..... liable to pay only the Customs duty along with interest as applicable. Accordingly, he submitted that the confiscation, redemption fine and penalty imposed may be set aside. He also relied on the following case laws : (i)     Modern Suitings Ltd. - 2009 (237) E.L.T. 421 (Tri.-Del.) (ii)    AIR India - 2001 (132) E.L.T. 305 (Tri.-Mumbai). 4. The Ld. DR su .....

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..... Such goods are to be deemed as improperly removed in terms of Section 72(1)(b) of the Act. Consequently, the goods are liable to be confiscated under Section 111(d) of the Act. Hence, we find no infirmity in the order passed by the lower authorities to confiscate the imported goods. However, keeping in view the peculiar facts and circumstances of the present case, we find that the redemption fine .....

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