TaxTMI 
TaxTMI 
2007 (5) TMI 474
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....h sides and perused the record. The respondent in the present case took clearance of imported machinery under Bill of Entry No. 1546 dated 4-12-2004. Subsequently, on 31-3-2005, a SCN was issued. In adjudication, machinery was confiscated under Section 111 of the Customs Act and redemption fine of Rs. 60,000/- was imposed. 2. The above order was contested in appeal before the Commissioner of....
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....able, no fine in lieu of confiscation can be imposed especially where the goods were neither seized nor cleared on undertaking. I hold merits in the contention of the appellants in light of Apex Court's judgment in the case of M/s. Weston Components Ltd. v. CC, New Delhi reported in 2000 (115) E.L.T. 278 (S.C.). As neither the goods were available for confiscation nor cleared on undertaking/bond, ....
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....e passed. Reliance is being placed on the decisions of this Tribunal in the case of R. Janardhanan v. CC, Chennai reported as 2002 (149) E.L.T. 1029 and in the case of Mangala Textiles v. CCE, Rajkot reported as 2001 (130) E.L.T. 805 in support of the contention. 4. I have perused the record and heard both sides. Ld. DR has contented that once goods are found to be offending and they were li....
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....mption fine can be imposed even in the absence of the goods as the goods were released to the appellant on an application made by it and on the appellant executing a bond. Since the goods were released on a bond the position is as if the goods were available. The ratio of the above decision cannot be understood that in all cases the goods were permitted to be cleared initially and later proceeding....