2003 (12) TMI 404

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....cker, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Vardhaman Special Steel, the respondent to this appeal imported in April, 1994 a consignment of heavy melting scrap which, on examination, was found to contain cartridge scrap, damaged guns and smoke shells, totally Rs. 85,425/-. It is not disputed that import of these goods were prohibited. The respondent w....

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....of Section 23(2) of the Act which only permits relinquishing of title before the order is made under Section 47 for home consumption or for depositing the goods in a warehouse under Section 60. The departmental representative emphasised this contention. 3. Counsel for the respondent attempts to contend that relinquish of title was made prior to any order passed under Section 47. He says th....

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....if any, of the redemption. Counsel for the respondent is not able to dispute after verification of the bill of entry, that the order of confiscation of the goods was communicated to it through the bill of entry, or that the fine and penalty were paid by it subsequent to such communication. Where in a situation, fine and penalty are paid after adjudication of the confiscation of goods, it is clear ....