1997 (10) TMI 218

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....kar, Member (T)]. -  The appellant was a unit located in the Kandla Free Trade Zone and had imported a consignment of parts of washing machine which were imported in order to make these machines which it was licensed to do. It did not utilise these goods in the manufacture of finished product for more than a year, as required by Notification 77/80. The goods were therefore seized and notice ....

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....ovision of Section 125. Sub-section (2) of this section makes it clear that where any fine in lieu of confiscation of goods is imposed the owner of such goods shall, in addition, be liable to pay duty and other charges. The logical corollary should be that if the goods are not redeemed, the liability to duty payment of duty will not arise. On confiscation the goods become the property of the Centr....