MD. NOORAIN Vs. COMMISSIONER OF CUSTOMS, PATNA

JUDGEMENT

(1.) AS per facts on record the Assistant Commissioner vide his order dated 10 -5 -05 confiscated various goods of foreign origin recovered from the appellants possession with an option to them to redeem the same on payment of redemption fine of Rs. 5,000/ - (Rupees Five thousand only) in terms of the provision of Section 125 of the Customs Act, 1962.

(2.) IN addition personal penalty of Rs. 1000/ - (Rupees One thousand only) was also imposed. The said order was accepted by the appellant and no appeal their against was filed by them. However, Revenue challenged the said order before Commissioner (Appeals) on the ground that once the goods are redeemed under Section 125 of the Act, assessee is also liable to pay duty on the same. The said contention of the Revenue was accepted by Commissioner (Appeals) who held that as per provisions of Section 125(2) of the Customs Act, where fine in lieu of confiscation of goods is imposed, duty is applicable on the said goods is also liable to be charged. The said order is impugned before us.

(3.) AFTER hearing Shri P.K. Das, ld. Advocate and Shri A. Hore, ld. DR we find that the original authoritys order holding the goods liable for confiscation stands accepted by the appellant. As the Appellate Authority has correctly held that duty is also liable to be paid in terms of the provision of Section 125(2), we accordingly direct the appellant to deposit the entire amount of duty of Rs. 45,497/ - (Rupees Forty five thousand and four hundred ninety seven only) within a period of 8 weeks from today and report compliance on 14 -9 -06 failing which the appeal would be liable to be dismissed on the ground of non -compliance with the above order.