2014 (5) TMI 446

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....nt. ORDER This appeal has been filed by the Revenue against OIA No. RS/270-271/SRT-II/2006, dated 29-6-2006, passed by Commissioner (Appeals), Surat-II. Under this Order-in-Appeal, Commissioner (Appeals) has reduced the penalty from Rs. 50,000/- to Rs. 10,000/- on one appellant and from Rs. 5000 to Rs. 2,000/- on the other appellant. It is also held by the Commissioner (Appeals) that no duty....

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....f confiscation for seizures in an area other than the Customs area (normally called as Town Seizure), Customs duty is required to be paid by the owner of the goods. In the case of town seizures, the date on which the seized goods are brought into India, is not available. As per the provisions contained in the Customs Act, 1962, the relevant date for determining the rate of duty is the date when th....

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.... confiscation. That is why, in the case of town seizures, the value/price of confiscated goods is always considered to include the duty element, if any, paid or payable with respect to the confiscated goods. In the present case, it is rightly held by Commissioner (Appeals) that the present respondent is not an importer of the goods. At this point, it will be relevant to glance through the definiti....

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....s duty cannot be demanded in town seizures in addition to redemption fine from the person from whose possession the smuggled goods are seized because the value/price of the seized/confiscated goods is deemed to include the duty element levied/leviable with respect to such goods, and the officer adjudicating the case has considered the same while imposing redemption fine. 6. So far as the r....