1988 (10) TMI 171

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....for the Respondents. [Order per : IJ. Rao, Member (T)]. - Shri J.S. Agarwal, the learned Advocate for the appellants submitted that the appeal involves a simple question. The goods were imported in 1981 and were confiscated. A fine of Rs. 72,500/- was levied in lieu of confiscation. The appellants paid both the amounts on 27-1-1982 as submitted in para-iv of the statement of facts. When the ....

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....e reason or the other the Customs department has not been able to deliver the goods to the appellants though the fine imposed was paid more than 6 years ago. It is basic justice that if a fine is imposed either the goods should be released to the importers and if that cannot be done the fine should be refunded to them. Keeping this in view we order that Collector should, within 2 months from the d....