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TMI Blog2021 (9) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... and attachments. The said goods were seized on the ground that the said goods are restricted for import; are hazardous waste under the Management, Handling and Transboundary Movement Rules, 2016 and on the ground of applicability of Electronics and Information Technology Goods (Requirement of Compulsory Registration) Order, 2012 issued under Bureau of India Standards Act, 2016. The matter was adjudicated by the original adjudicating authority, first appellate authority and thereafter by Tribunal. The original adjudicating authority had absolutely confiscated the goods. The said order was confirmed by the Commissioner(Appeals). However the Tribunal in its earlier order remanded the matter with directions for redetermination of redemption fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty is recoverable under Section 28 and interest thereon is payable under Section 28AA of the Customs Act, 1962. The goods confiscated under BOE No.2584526 dated 25.07.2017 are eligible for release under Section 125 of the Customs Act, 1962. In order to comply with the Hon'ble High Court of Karnataka order, I find that market value of the subject goods are not readily available, hence I consider the re-determined assessable value as the market price of the subject goods. Accordingly, I give the importer an option to redeem the subject goods as per the provision of Section 125 of Customs Act, 1962 by imposing redemption fine of Rs. 18,53,945/- (Rupees Eighteen Lakhs Fifty Three Thousand Nine Hundred and Forty Five only). M/s. S.R. Enterprises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esides payment of applicable Customs duty. The Revenue accepted the said order and vide Order-in-Original No.117/2021 dt. 26/03/2021 in the case of M/s. Accord Digitech granted relief of reduced redemption fine and penalty. Learned counsel pleaded for identical relief in his case as well. 3. Learned AR for the Revenue relied on the impugned order. 4. We have considered rival submissions. We find that the original adjudicating authority in the remand proceedings has totally ignored the direction of Tribunal given in its order dt. 20/12/2019. Learned Commissioner(Appeals) has also ignored the said order. We find in the identical circumstances, Tribunal in the case of Accord Digitech vide Final Order 20844/2020 passed on 15/12/2020 has gran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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