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TMI Blog2022 (12) TMI 1113X X X X Extracts X X X X X X X X Extracts X X X X ..... t in existence, a different order could have been passed. In this state of facts, it is not possible for us to direct the Respondents to pay damages to the Petitioner. The appropriate course of action would be to relegate the parties to the Commissioner (Appeals) to find the solution to the situation and treat the impugned order as an interim order in the appeal and the restoration of the appeal. The appeal against the amendment order is not restored. Appeals disposed of by the Commissioner (Appeals), Mumbai are restored to the file of the Commissioner (Appeals) - petition disposed off. X X X X Extracts X X X X X X X X Extracts X X X X ..... s passed on 27 May 2016 whereby the following directions were issued: "(i) I do not allow the appeal against the order bearing F.No. S/3-en-3343/2014-15 Import Noting dated 06 04.2015 wherein the amendment of IGM was denied. (ii) I modify the order of the Additional Commissioner bearing F.No.S/26-Misc-1557/2013 Gr.lV JNCH dated 07.05.2013 to the extent that the owner of the goods, i.e. M/s Ayman Trading FZE, UAE, is given the option to redeem the confiscated goods on payment of a fine of Rs.10,00,000/- in lieu of confiscation under Section 125 of the Customs Act, 1962. (iii) I modify the order of the Additional Commissioner bearing F.No.S/26-Misc-1558/2013 Gr.IV JNCH dated 07.05.2013 to the extent that the owner of the goods, i.e. M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the order passed by the Commissioner (Appeals). Had the Commissioner (Appeals) been apprised of the fact that the goods were not in existence, a different order could have been passed. In this state of facts, it is not possible for us to direct the Respondents to pay damages to the Petitioner. The appropriate course of action would be to relegate the parties to the Commissioner (Appeals) to find the solution to the situation and treat the impugned order as an interim order in the appeal and the restoration of the appeal. The appeal against the amendment order is not restored. 8. Accordingly, Appeal Nos. 169/2016 and 170/2016 disposed of by the Commissioner (Appeals), Mumbai are restored to the file of the Commissioner (Appeals). As reg ..... X X X X Extracts X X X X X X X X Extracts X X X X
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