9911796707
TMI Blog2023 (1) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the goods under Sections 111(l) and 111(m). After adjudication, if the goods are held liable for confiscation, they may be released on payment of redemption fine. The present case of provisional release of goods needs to be seen in this context. If the goods are confiscated and allowed redemption on payment of fine such fine has to be recovered from the appellant and some security is necessary to cover it if the goods are to be released provisionally before adjudication itself. Considering the overall factual matrix of this case we modify the impugned order reducing the amount of bank guarantee to 5% of the value of the goods. The appeal is partially allowed and the impugned order is modified to the extent that the bank guarantee for p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms has produced two separate orders dated 19.12.2019 in respect of two bills of entry whereby the provisional release of the goods seized has been ordered subject to certain terms and conditions. Learned counsel for the petitioner(s) submits that the said terms and conditions of seeking bank guarantee, restraining of challenge to valuations etc. are arbitrary and contrary to law in view of the law laid down by this Court in the cases of Bajrangbali Trading Company v. Union of India: 2012 (275) ELT 311 (P&H); Amit Enterprises v. Union of India; 2011 (269) ELT 314 (P&H); Shilpi Crafts v. Union of India; 2014 (314) ELT 48 (P&H); ERA International v. Union of India; 2011 (274) ELT 6 (P&H); Gaurav Electronics v. Addl. Commissioner of Cus. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e any possible Redemption Fine/Personal penalty and any other dues which adjudicating authority may impose at the time of adjudication of subject case. (iii) This is provisional release order, therefore, the value and duty etc. may increase or decrease at the time of finalization of case." 5. Aggrieved, the appellant appealed the Commissioner (Appeals) who passed the impugned order partially allowing the appellant's appeal by reducing the bank guarantee for provisional release to 10% of the value of the goods but otherwise upholding the order of the Additional Commissioner. 6. The prayer made in the appeal before us is as follows: "(i) Set aside the Order in Appeal No. CC(A)CUS/D-II/Import/ICD/TKD/1093/2020-21 dated 08.12.2020 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 111(l) and 111(m) and imposition of penalties under Section 114A and 114AA. It has been proposed in the SCN to adjust Rs.55,00,000/- deposited by the appellant during the investigation against the differential duty demanded. Learned counsel for the appellant submits a challan dated 23.08.2022 whereby the remaining part of the demanded differential duty of Rs. 18,68,500/- has also been deposited. Since the entire duty demanded in the SCN has already been paid, he prays that the condition of 10% bank guarantee for provisional release of the goods may be waived and the seized goods may be released provisionally without any bank guarantee on a bond for the full value of the goods. He relies on following case laws: (i) Amit Enterprises ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned authorised representative also submitted that the goods seized under Section 110 of the Act can under certain circumstances be released provisionally to the appellant under section 110A. Central Board of Excise and Customs [CBEC] issued Circular No. 35/2017-Cus. dated 30.06.2017 as per which provisional release of goods can be permitted subject to execution of a bond and furnishing a bank guarantee to safeguard recovery of any redemption fine if it is imposed consequent upon the confiscation. The redemption fine under section 125 cannot exceed the market value of the goods. The Commissioner (Appeals) has, in the impugned order ordered execution of a bond for the full value of the goods and only 10% of the value in the form of bank gua ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
