Commissioner Of Customs(Import) vs M/S. Gem Nuts And Products Exports Co. on 13 February, 2014
The ratio of the Honble Karnataka High Court decision is squarely applicable to the present appeal as in the present case, the department has not effected any seizure of goods and the goods were already cleared and only based on intelligence and investigation which led to issue of SCN for demand of Customs duty under proviso to Section 28 of Customs Act. When the goods are not available for confiscation, by respectfully following the ratio of the Honble High Court decisions referred above, we hold that the appellants are not liable for redemption fine. The total Redemption Fine of Rs.3,42,30,000/- imposed on the goods imported through Chennai, Mumbai and New Delhi in lieu of confiscation is liable to be set aside.