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TMI Blog2023 (5) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 112 of the Customs Act. 2. The details of the appeals are as follows:- Sr. No. Appeal No. before CESTAT Order-in- Appeal No. Order-in-Original No. SCN No. Bill of Entry No/Date/Value/RF/Penalty 1. C/50601/2019 C-A-CUS- DII- 245/2015 11.03.2015 03/2014/ADC/ICD/TKD dated 10.01.2014 22/2013 dt.20.11.2013 3356359 dt.24.09.2013 Value Rs.21,07,883/- RF Rs.6,00,000/- Penalty Rs.2,00,000/- 2. C/50602/2019 C-A-Cus- DII244/2015 dated 09.03.2015 02/2014/ADC/ICD/TKD dated 10.01.2014 23/2013 dt.20.11.2013 3365365 dt.25.09.2013 Value Rs.5,51,926/- RF Rs.1,50,000/- Penalty Rs.60,000/- 3. C/50603/2019 C-A-Cus-DII 243/2015 dated 11.03.2015 04/2014/ADC/ICD/TKD dated 10.01.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r these circumstances, due to demurrage and TSC charges etc. becomes higher than the cost of the goods, and until and unless the Shipping Lines and Concor provided them the adequate concession, it will be unviable for them to clear the goods. It was also stated that they have imported against 'Special Import Licence' issued by DGFT mentioning the licence number and the date of issue. The appellant also sent a supplementary reply mentioning the details of the import licence no., date of issue, quantity, value, validity period, etc and also prayed for a decision on merits. The Adjudicating Authority passed separate orders all dated 10.11.2014 confiscating the goods, with option to redeem on payment of redemption fine under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de letter dated 17.03.2015 that they have preferred appeal before the Commissioner of Customs (Appeals). However, the Department without waiting for the disposal of the appeals, proceeded to auction/sale the goods. Such action of Revenue to auction/sale the goods, pending disposal of appeals, is bad in law and against the principles of natural justice. Thus, the appellants were prevented from exercising their option for payment of redemption fine and trading the goods after the outcome of their appeal. Further urges as the Revenue already auctioned/sold the goods, as apparent in the appeal, the appellant be disbursed the sale proceeds as reduced by the amount of penalty. It is further urged that no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of penalty, and no adjustment of redemption fine can be made. The Hon'ble High Court further concluded that since the goods were not available, redemption fine cannot be adjusted as against the sale proceeds, since the appeal was pending at the relevant time. Accordingly, the High Court was pleased to set aside the decision of the Larger Bench of this Tribunal, by its order dated 12.09.2022, a copy of the aforementioned order has been placed in the appeal paper book. 8. Opposing the appeals, ld. Authorised Representative for Revenue submitted that in the facts of the present appeals, the orders-in-appeals are dated 09.03.2015 to 11.03.2015. The goods in 15 containers were disposed of during May/June, 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndency of their appeals, proceeded to dispose of the goods. I further find no further opportunity was given by the Customs Department by giving a fresh notice to the appellant after disposal of the appeals by the Commissioner (Appeals). Under such facts and circumstances, following the ruling of the Hon'ble Delhi High Court in the appellant's own case, under similar facts and circumstances, being Appeal No.CUSAA 45/2021 with CM APPL. 37896/2021, Order dated 12.09.2022, I allow these appeals as follows:- Revenue shall disburse the amount of sale proceeds pursuant to auction sales by only adjusting the amount of penalty. No redemption fine can be adjusted. Further, the appellant shall be entitled to interest on the auction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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