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TMI Blog2021 (4) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the petitioner for quantity of 16,050 grams of goods imported at Air Cargo Complex at Ahmedabad on 23.01.2014 and to clear such goods for home consumption on payment of custom duties to be assessed together with redemption fine of Rs. 15 lacs and Rs. 10 lacs as confirmed by the Appellate Tribunal and upheld by this Court. 3. The petitioners imported a consignment of 16,050 gms of Natural Gold Ore Concentrates on 23.01.2014 and filed a Bill of Entry No. 4434128 before the Deputy Commissioner of Customs [Import]-respondent No.3. The petitioners declared classification of the goods under the Custom Tariff Heading No. 26169010 with duty liability @ 2.5% ad valorem as basic custom duty and Nil rate of additional custom duty. 4. The goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as reduced to Rs. 10 lacs while confirming the differential duty liability on the goods in question. 8. The petitioner-firm filed Tax Appeal No. 137 of 2020 against the order of CESTAT whereas the Department filed Tax Appeal No. 276 of 2020 challenging deletion of personal penalty on the Managing partner of the petitioner-firm and Tax Appeal No. 277 of 2020 was filed by the Department challenging reduction in redemption fine and penalty on the petitioner-firm. Tax Appeal No. 137 of 2020 has been admitted by this Court whereas Tax Appeal No. 276 of 2020 was dismissed by order dated 01.10.2020 and Tax Appeal No. 277 of 2020 was dismissed by order dated 12.10.2020. 9. The petitioners after dismissal of the Tax Appeals filed by the Department ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 050 gms of Natural Gold Ore Concentrates which is under seizure since January 2014 because the petitioners are ready and willing to abide by the order passed by the CESTAT to pay the redemption fine and penalty of Rs. 15 lacs and Rs. 10 lacs which is confirmed by this Court by dismissing the tax appeals filed by the department. 15. Learned advocate Mr. Dave submitted that the goods imported under the Bill of Entry No. 4434128 dated 29.01.2014 has never been absolutely confiscated and therefore there could not be any legal impediment in allowing the clearance of such goods for home consumption on payment of the liabilities like duty, fine and penalty leviable on such goods as per the order of CESTAT and confirmed by this Court. 16. It was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Court, it emerges that the respondent-authorities are required to assess the Bill of Entry filed by the petitioners for quantity of 16,050 grams of Natural Gold Ore Concentrates imported at Air Cargo Complex at Ahmedabad on 29.01.2014 in view of the order passed by the CESTAT reducing redemption fine to Rs. 15 lacs and penalty of Rs. 10 lacs imposed under section 112(a) of the Customs Act, 1962 in respect of the confiscated consignment. The order of the CESTAT is confirmed by this Court by dismissing Tax Appeal No. 276 of 2020 and Tax Appeal No. 277 of 2020 and therefore, the order of the Tribunal has achieved finality as no appeal is filed by the department against such order before the Supreme Court. 19. It is also pertinent to n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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