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TMI Blog2024 (4) TMI 182X X X X Extracts X X X X X X X X Extracts X X X X ..... er Letter dated 10.09.2013, the supplier abroad had sent the credit note for the value of the shipment and that they do not intent to make any payment to the supplier as the supplier has sent a wrong shipment to the appellant. The appellant requested the Department to permit them to abandon the consignment and remission of duty as per Section 23 of the Customs Act, 1962. They also requested to re-credit the duty that has been debited in the DEEC Advanced Authorisation Scrips. The appellant requested to waive the issuance of Show Cause Notice. After personal hearing, the Adjudicating Authority held that there is no offence committed by the appellant and that redemption fine is not imposable. However, the appellant's claim for re-credit of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een filed. The decision of the Hon'ble Supreme Court in the case of Jaswal Neco Ltd. Vs. Commissioner of Customs, Visakhapatnam [2015 (322) ELT 561 (SC)] was relied to support this argument. 2.2 The Ld. Counsel submitted that the appellant had placed order for Aluminium Alloy Ingots and the shipment contained Stone Chips. The appellant had not made any payment to the supplier and had totally abandoned the goods. The appellant paid penalty and did not contest the penalty only to buy peace with Department. The appellant requested to the Adjudicating Authority for re-credit of the duty that was debited from their Advance Authorisation Scrips. The Adjudicating Authority did not permit the same. However, the Commissioner (Appeals) held in the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms Act, 1962. The said request was acceded to by the Adjudicating Authority. It has been held by the Adjudicating Authority that no offence has been committed. The Commissioner (Appeals) imposed redemption fine of Rs.19 Lakhs observing that the goods having been confiscated and penalty imposed, the appellant has to pay redemption fine. As per Section 125 of the Customs Act, 1962 redemption fine is imposed in lieu of confiscation for the value of the goods which is being redeemed by the importer. In the present case, the goods having been abandoned there is no situation of redeeming the goods. The Adjudicating Authority has ordered for confiscation of the goods only because the goods have been abandoned. In such situation, the goods are ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Hon'ble Apex Court held that the appellant cannot be worse off by reason of filing an appeal. The relevant Paragraph reads as under:- "18. However, Shri Lakshmikumaran is on firmer ground when he submitted before us that the Commissioner has held that the appellant is liable to pay Anti-dumping duty only under the Notification dated 27-10-1998. The rate prescribed in the said Notification is lesser than the rate that would apply under the Notification dated 19-5-2000. As there was no appeal by the revenue against this finding of the Commissioner, the Tribunal could not have enhanced the rate at which the appellant would have to pay Anti-dumping duty in the appellant's own appeal. The appellant cannot be worse off by reason of filing a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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