ROYAL INDUSTRIES LTD Vs. UNION OF INDIA

JUDGEMENT

(1.) This order will dispose of Civil Writ Petition Nos. 16844,16845 and 16846 of 2006.

(2.) The petitioners imported raw material without payment of duty. The adjudicating authority under the Customs Act, 1962, after show cause notice, confirmed demand of duty against the petitioners, apart from other directions, in following terms:

(3.) I confiscate the goods valued at Rs. 26,73,04,727/- under Section 111(o) of the Customs Act, 1962. However, since the goods have already been cleared and are therefore not available/traceable, no redemption fine can be imposed for their redemption;