2000 (5) TMI 652

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....324/98 and Stay Order No. 657 to 660/98 both dated 10-7-98 while the appellants have submitted applications for rectification of mistake, Revenue has submitted Misc. application under Rule 41 of CEGAT (Procedure) Rules. 2. When the matters were called, none appears for the applicants who have submitted applications for rectification of mistake and they have requested for decision on merits. ....

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....that since the matter involved the clearance of these goods illegaly under Transfer of Residence Rules, therefore the Tribunal vide final order noted above ruled that absolute confiscation was not warranted and had allowed redemption on payment of fine of Rs. 85,000/- and reduced the penalties. From this, it is abandantly clear that the goods confiscated had not suffered duty and duty needs to be ....

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....t the goods be offered for redemption on payment of fine of Rs. 85,000/-. Penalty was also reduced as noted in the said final order. The applicants who have submitted the applications for rectification of mistake, on the other hand have contended that goods have already borne duty and therefore they would not have to pay duty any more. However, they have not produced any evidence to the effect tha....

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....sp; Thereafter from the remaining amounts of the sale proceeds, the Commissioner of Customs shall appropriate the penalties imposed if the same have not been paid otherwise by these appellants, and (c)      From then remaining amounts, if any, of sales proceeds noted above, the Commissioner of Customs shall appropriate the amount of Rs. 85,000/- for redemption of the said....