9911796707
TMI Blog2021 (11) TMI 959X X X X Extracts X X X X X X X X Extracts X X X X ..... e treated as released under Bond, therefore, the redemption fine could have been imposed, it is found that the Bond was executed exclusively for compliance of the condition of Exemption Notification No. 149/95-Cus. Bond was not executed for provisional release of the goods. It is undisputed fact that the goods were never seized nor released provisionally against execution of specific provisional r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the present case. There are no merit in the Revenue s appeal - appeal dismissed. - Customs Appeal No. 88225 of 2013 - A/87099/2021 - Dated:- 9-11-2021 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) AND HON BLE MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri Manoj Kumar, AC, Authorized Representative for the Appellant None for the Respondent ORDER Per: Ramesh Nair Issue inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeared on behalf of the respondent despite notice. 4. We have carefully considered the submissions made by the learned AR and perused the records. 5. From the impugned order, we find that the adjudicating authority has not imposed redemption fine consciously for the reason that the goods were not available for confiscation. As regards Revenue s contention that since the appellant had exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osed because the goods were no longer in the custody of the respondent authority. It is an admitted fact that the goods were released to the appellant on an application made by it and on the appellant executing a bond. Under these circumstances, if subsequently it is found that the import was not valid or that there was any other irregularity which would entitle the customs authorities to confisca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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