COMMR. OF CUS. (PREV.) Vs. DHIRAJBHAI RAMJIBHAI TANDEL

JUDGEMENT

(1.) The Revenue is aggrieved by the order of the Collector (Appeals), Ahemdabad regarding extending the option to the respondent herein to redeem confiscated VCR of foreign origin recovered from the possession of the respondent on 14 -8 -1993 when he was travelling in bus bearing registration No. DD -02 -9001, on payment of Rs. 15,000/ - which he has held to include duty element also. According to the department the duty is payable separately and independent of the redemption fine.

(2.) None remains present for the respondents in spite of notice. Hence I heard the learned SDR and perused the records.

(3.) I find that there is a clear conclusion arrived at that the VCR is a used item and the Commissioner has fixed the redemption fine after noting that the item is a used item and the extent of duties which should have been imposed on legitimate import. The learned SDR has not been able to point out the provisions under the law regarding duty liability when the item is a used one. I therefore see no reason to interfere with the impugned order, accordingly uphold the same and reject the appeal.