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of <h1>Tribunal Upholds Decision Against Revenue Appeal on Bond Violation, Confiscation</h1> <h3>COMMISSIONER OF CUS. (GENERAL), MUMBAI Versus TATA MOTORS LTD.</h3> The Tribunal upheld the impugned order, rejecting the Revenue's appeal. It found that the respondents did not violate bond conditions when one duty-free ... - Issues involved: Confiscation of imported container, imposition of redemption fine and penalty u/s Notification No. 104/94-Cus.Confiscation and Redemption Fine: The respondents imported five containers duty-free under a bond to re-export within a specified period. One container could not be re-exported, and duty was paid on it. The Commissioner (Appeals) set aside the confiscation order, redemption fine, and penalty. Revenue challenged, arguing violation of bond conditions. The lower appellate authority erred in not considering the violation. The Revenue contended that the container is liable for confiscation and can be redeemed on payment of fine and penalty.Respondent's Defense: The respondents executed a bond to import duty-free containers with an option to re-export. Due to technical difficulties, one container could not be re-exported, and duty was paid. The bond had no provision for confiscation, redemption fine, or penalty. The impugned order was defended on the grounds that no bond conditions were violated.Decision: The Tribunal noted that the respondents opted for duty-free importation under Notification No. 104/94. The Notification required re-export within six months, with provision for duty payment if re-export failed. The Tribunal found that the respondents, due to compelling circumstances, paid the duty on the unexported container. As they did not violate the bond conditions, confiscation, redemption fine, and penalty were deemed unjustified. The impugned order was upheld, and the Revenue's appeal was rejected.
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