COMMISSIONER OF CUSTOMS (I) Vs. NANDINI IMPEX

JUDGEMENT

(1.) THIS appeal is filed by the Revenue against the impugned order passed by the Commissioner (Appeals) wherein the appellate authority held that the refund claim is beyond the vires of presumptions under Section 28(d) of Customs Act, 1962.

(2.) THE facts of the case are that the respondents filed a Bill of Entry for import of used monitor of various specifications. The case was adjudicated by the Addl. Commissioner of Customs who confiscated the goods but allowed the same to be redeemed on payment of redemption fine of Rs. 2,30,000/ - and personal penalty of Rs. 80,000/ -. Accordingly, the goods were released on payment of redemption fine and penalty but on appeal the redemption fine was reduced to Rs. 75,000/ - and personal penalty was reduced to Rs. 10,000/ -. In consequence of the said order the respondent filed a refund claim of Rs. 2,25,000/ - which was sanctioned but the same was credited to Consumer Welfare Fund. Aggrieved by the same the respondent filed an appeal before the Commissioner (Appeals) who in turn set aside the order -in -original with observation that the instant refund claim is beyond the vires of presumptions under Section 28(d) of the Act and ordered to be credited to the respondent. Aggrieved by the same the Revenue is in appeal before me.

(3.) CONSIDERING the arguments advanced by both the sides, the issue comes out that whether the refund of fine and penalty is subject to doctrine of unjust enrichment.