COMMISSIONER OF CUSTOMS, BANGALORE Vs. G.M. EXPORTS

JUDGEMENT

(1.) THE Revenue has preferred this appeal against the order of the appellate Tribunal [ 2008 (226) E.L.T. 571 (Tribunal)], which held that redemption fine could be imposed only in respect of goods seized but not held liable for confiscation. The Commissioner had imposed redemption fine of Rs. 24,00,000.00 on the quantity of 19520.36 sq.mts. of vitrified tiles under Section 125 of the Customs Act, 1962, for short, hereinafter referred to as the "Act". By its order dated 30 -7 -2007 it was held that the said goods were liable for confiscation under Section 111(m) and 111(l) of the Act by the original adjudicating authority, though the entire goods were not available with the Department. The Tribunal set aside the aforesaid order holding that redemption fine could be imposed only in respect of 11094.60 sq.mtrs. of tiles, which were actually seized and provisionally released. No redemption find could be imposed in respect of tiles, which not at all seized, but held liable for confiscation. Therefore the order imposing redemption fine of Rs. 24,00,000.00 was set aside and the matter was remanded to the original authority for imposing redemption fine only in respect of 11094.60 sq.mtrs. Aggrieved by the said order, the Revenue has preferred this appeal.

(2.) WE have heard the learned Counsel for the parties.