Tribunal overturns confiscation order for excess goods due to lack of evidence. The Tribunal set aside the order confiscating the excess goods, as there was no evidence of clandestine clearances and the goods were awaiting segregation ...
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Tribunal overturns confiscation order for excess goods due to lack of evidence.
The Tribunal set aside the order confiscating the excess goods, as there was no evidence of clandestine clearances and the goods were awaiting segregation and entry in the RG1 register. The appeal was allowed with consequential relief.
Issues involved: Challenge to confiscation of excess found goods than the recorded balance with option to redeem on payment of redemption fine.
Issue 1: Confiscation of excess goods
The appellant argued that the goods were not entered in the RG1 register as they were awaiting segregation and were still in the factory premises. It was contended that there was no evidence to suggest that the goods were meant for clandestine clearances. The goods were found in the finishing room, not in the bonded store room. The appellant had sufficient credit balance for duty payment on the goods. The Tribunal considered these factors and set aside the impugned order confiscating the goods, allowing the appeal with consequential relief.
Final Decision: The Tribunal set aside the order confiscating the goods, as there was no evidence to suggest clandestine clearances and the goods were awaiting segregation and entry in the RG1 register. The appeal was allowed with consequential relief.
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