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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 ..... ased on a bond the position is as if the goods were available. The ratio of the above decision cannot be understood that in 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. Reliance of 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itions of relevant Customs Rules and Regulations. 3. The respondent/assessee vide its letter dated 8-12-2004 stated that they were not manufacturers and they had imported the impugned goods for trading purposes. To ascertain the value of the goods, the department collected data and the CIF value of the similar goods was found to be US$ 15 per piece. Therefore, there was mis-declaration of value and the assessable value of the goods was arrived at Rs. 3,42,769/- and the duty was calculated as Rs. 95,811/-. Since the goods imported were in contravention to para 2.33 of Foreign Trade Procedure (2002-07), the respondents issued show cause notice vide C. No. VIII/CUS/CFS/OWPL/BE/1546/04/565-A dated 31-3-2005 as to why the goods imported in vio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of Ramkhazana Electronic v. CC reported in 2003 (156) E.L.T. 122. 7. Still not satisfied with the order of the Tribunal, the department has filed the instant appeal challenging impugned order passed by the appellate authority and the Tribunal. 8. In the present appeal, the department has sought to raise the following substantial questions of law :- "1. Whether redemption fine under Section 125 of the Customs Act, 1962 can be imposed even if goods are neither available for confiscation nor cleared on undertaking/bond? 2. Whether the respondent firm has imported the goods in violation of the provisions of Para 2.33 read with Para 2.33.1 of the Policy and also held that the goods are liable to for confiscation under Section 111( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Policy, therefore, the redemption fine of Rs. 60,000/- and penalty of Rs. 30,000/- were rightly imposed by the Adjudicating Authority. The learned counsel for the department has further argued that once the goods are held to be liable for confiscation in terms of Section 111(d) of the Act, the said goods ought to have been confiscated as the Act does not stipulate the availability of the goods for them to be confiscated and imposing fine in lieu of confiscation under Section 125 of the Act. In support of her contentions, learned counsel for the department has relied upon 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.) 10. We h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CC, Calcutta reported as 1999 (112) E.L.T. 400 (Tri.). Before the Tribunal, the contention of the revenue was that even in cases where the goods are not available, order of confiscation can be passed. However, the Tribunal vide impugned order, relied upon the observation of the Hon'ble Apex Court in the case of M/s. Weston Components Ltd. v. Commissioner of Customs, New Delhi (supra) and the judgment of the Tribunal in the case of Ram Khazana Electronic v. CC (Air Cargo), Jaipur (supra) and held that there is no error in the impugned orders, which are based upon the judgment of the Hon'ble Apex Court. 12. It may also be noticed here that in the case of M/s. Weston Components Ltd. v. Commissioner of Customs, New Delhi (supra), the goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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