9911796707
TMI Blog2019 (10) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... eading to the filing of the instant appeal are as follows. The appellants had filed Bill of Entry for import of second hand, old and reconditioned engine with a declared value of Rs. 15,78.009/-. But according to the authorities the said engine was 're-manufactured' and as such prohibited for import. The Adjudicating Authority vide its order dated 7.2.2008 held the goods to be prohibited goods and ordered for confiscation of the same with an option to the appellants to redeem the same on payment of redemption fine of Rs. 11,00,000/- u/s. 125 of the Customs Act, 1962 and also of penalty of Rs. 1,50,000/- u/s. 112(a) ibid. The Appellant paid both redemption amount and penalty totaling Rs. 12,50,000/-. They also filed Appeal and the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nrichment does not apply in case of refund of redemption fine, penalty etc. He also submitted that the decisions of the Hon'ble Supreme Court which were relied upon by the learned commissioner, do not apply on the facts of the case since the same are in context of refund of duty and not refund of redemption fine, penalty etc. He submits that the Appellant did submit the Chartered Accountant's certificate in support of its contention that the amount has not been passed on to the consumer therefore the learned commissioner's finding is erroneous that the appellants had not submitted any documentary evidence before the adjudicating authority to show that the incidence of the amounts in question has not been passed on. Per contra, learned Autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s are applicable on the facts of the case or in other words whether the same can be applied for rejecting the claim of refund of redemption fine and penalty on the ground of unjust enrichment. According to me the Customs Act, 1962 provides restriction only in case of duty, cess, tax, fee and the like but not on fine or penalty or pre-deposit. 7. In view of the decision of the Hon'ble High Court in the matter of United Spirits Ltd. (supra) which was later affirmed by the Hon'ble Supreme Court in the matter of M/s. Finacord Chemicals (P) Ltd. (supra), I am of the considered view that the principle of unjust enrichment is not applicable so far as the redemption fine or penalty is concerned. Therefore the Appeal filed by the appellants is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
