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TMI Blog2008 (4) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Custom Tariff Act, 1975 (hereinafter referred to as "CA Act"). At the material time the import of the impugned goods was restricted as per Para 2.33 of Foreign Trade Procedure (2002-07) Relevant para is reproduced:- "Import of second hand computer and laptop are restricted for import. The import of refurbished/reconditioned spares will be allowed on production of Chartered Engineer certificate that such spares have a residual life not less than 80% of the life of the original spares." 2. The import under this sub para would be subject to the condition that the goods shall not be used for any commercial purpose, is non transferable and complies with all the terms and conditions of relevant Customs Rules and Regulations. 3. The res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PPL/LDH/2006 dated 28-8-2006 set aside the redemption fine imposed upon the appellant department relying on the judgment of Hon'ble Supreme Court in the case of M/s. Weston Components Ltd. v. Commissioner of Customs, New Delhi reported in - 2000 (115) E.L.T. 278 (S.C.) and reduced penalty from Rs. 30,000/- to Rs. 10,000/-. 6. Aggrieved against the said order, the department preferred appeal before the CESTAT praying for upholding the order dated 28-8-2006, who vide its order dated 25-5-2007 dismissed the appeal of the revenue relying upon the judgment of the Hon'ble Supreme Court in the case of M/s. Weston Components Ltd. v. Commissioner of Customs, (supra) and Tribunal in the case of Ramkhazana Electronic v. CC reported in 2003 (156) E.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Act which provides that whenever confiscation of any goods is authorized in case of non-prohibited goods, the Adjudicating Authority shall give an option to pay fine in lieu of confiscation. Hence, once the goods are held as offending in nature, even if the said goods are not physically available for confiscation, the same ought to be ordered as confiscated and redemption fine should have been imposed. Learned counsel for the department has further argued that since there was mis-declaration of value by the respondent-firm, therefore, the respondent firm is liable to pay redemption fee and penalty. Since the goods were imported in contravention of Foreign Trade Policy, therefore, the redemption fine of Rs. 60,000/- and penalty of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice. The Commissioner of Customs also found that the goods were not available and no undertaking had been obtained by the department at the time of release of goods and therefore, confiscation of the goods, cannot be maintained and no fine in lieu of confiscation can be imposed especially where the goods were neither seized nor cleared on undertaking. While passing the said order, the Commissioner of Customs has relied upon the observations of Hon'ble Apex Court in the case of M/s. Weston Components Ltd. v. Commissioner of Customs, New Delhi (supra), Ram Khazana Electronic v. CC (AIR Cargo) Jaipur reported as 2003 (156) E.L.T. 122 (Indel) and Chinku Exports v. CC, Calcutta reported as 1999 (112) E.L.T. 400 (Tri.). Before the Tribunal, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all cases the goods were permitted to be cleared initially and later proceedings were taken for under-valuation or other irregularity, even then redemption fine could be imposed. We are, therefore, not inclined to accept the contention raised by the appellant on this issue and set aside the redemption fine. 13. The reliance of learned counsel for the revenue upon the provisions of Section 125 of the Act is also misconceived. Section 125 of the Act is applicable only in those cases which have been cleared by the concerned authorities subject to furnishing undertaking/bond etc. However, in the present case, admittedly, the goods were cleared by the respondent-authorities without execution of any bond/undertaking by the assessee. Thus, in vie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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