Goods redemption granted for imported items under E.P.C.G scheme, appellants to pay fine instead of confiscation.

The Tribunal allowed the redemption of goods purchased by the appellants, who were unaware that the goods were imported under the E.P.C.G scheme. The case was remanded to the adjudicating authority to determine the redemption fine, with the appellants given a fair opportunity to present their case. The decision permitted the redemption of the goods upon payment of the fine in lieu of confiscation.

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Issues:
Confiscation of second-hand capital goods, Customs duty demand, penalties imposition, redemption of purchased goods without knowledge of import under E.P.C.G.

Confiscation of Second-Hand Capital Goods:
The case involved the confiscation of second-hand capital goods, specifically a complete calendaring line for PVC packaging film, imported by a company. The adjudicating authority confirmed the Customs duty demand against the importer and imposed penalties on the importer and others. The Tribunal considered the appeal of a purchaser of a part of the imported goods and focused on the option for redemption of the purchased goods.

Redemption of Purchased Goods without Knowledge of Import under E.P.C.G:
The appellant sought the option to redeem the goods they purchased without knowing that the goods were imported under the E.P.C.G scheme. The Tribunal noted that the appellants had no reason to suspect that the goods were imported under E.P.C.G and acted in good faith. The Commissioner acknowledged that there was no evidence indicating that the appellants were aware of the liability of the imported goods to confiscation. Consequently, the Tribunal accepted the prayer for extending the option for redemption on payment of a fine in lieu of confiscation.

Decision and Remand:
The Tribunal directed that the case be remanded to the adjudicating authority to determine the quantum of redemption fine to be paid by the appellants. The authority was instructed to provide a reasonable opportunity for the appellants to be heard on the matter. The appeal was disposed of with the decision to allow redemption of the goods purchased by the appellants, subject to the determination of the redemption fine by the adjudicating authority.

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