2019 (10) TMI 225

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..... , Advocate, for the Appellant Shri Dharmendra Singh, Superintendent, Authorised Representative for the Respondent ORDER PER: SANJIV SRIVASTAVA The appeal is directed against the order in appeal No 777(Adj/Imp)/ 2012/JNCH/IMP-642 dated 28.12.2012 of Commissioner Customs (Appeals), Nhava Sheva. By the impugned order Commissioner has upheld the order of Additional Commissioner Customs (import) Nhava Sheva dated 24.02.2012, holding as follows: 18. In view of the above I order that: a) The year of manufacture of the subject BMW Mini Cooper Car be taken as 2003 instead of 2001 as revealed by the investigations by Economic Offence Wing, Crime Branch, Mumbai and also as declared before the RTO Authorities. b) The .....

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..... here was no appeal filed in the matter by Shri Muthu Samy Mooper before the Commissioner (Appeal) and hence the issues adjudged against him by the adjudicating authority have become final. Also there is no appeal before us by Shri Muthu Samy Mooper, hence we are only concerned with the appeal field by Shri Rasiklal Manikchand Dhariwal. 2.2 We have heard Shri Brijesh Pathak, Advocate for the Appellant and Shri Dharmendra Singh, Superintendent, Authorized representative for the revenue. 2.2 Arguing for the appellant learned advocate submitted that the facts leading to the present order in appeal are as follows: Date Particulars 29.04.2004 Shri Muthu Samy Mooper fil .....

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..... lant under section 112(b) of the Customs Act, 1962 Relying on decision of Hon ble Apex Court in case of Mohan Mekin Ltd [2000 (115) ELT 3 (SC)] contended that once the goods have been released after confiscation on payment of redemption fine they could not have again been confiscated. He also submitted that redemption fine has been imposed on goods which are not available for confiscation and hence is bad in law. Since the goods could not have been confiscated the order imposing penalty on the appellant is bad in law. He also submitted that the penal proceeding against the appellant should abate as the appellant Shri Rasiklal Manikchand Dhariwal has expired. He also produced the death certificate issued by Pune Municipal .....

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