2014 (9) TMI 235

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....ommissioner of Customs (Adjudication) (for short "the Commissioner") in his order dated 13-3-2001 with regard to 219 cases of ball bearings confiscated under Section 111(d) of the Customs Act, 1962 (for short "the Act") gave an option to the appellant to redeem them on payment of fine of Rs. 9.50 lacs under Section 125 of the Act. The appellant was given time of one month to exercise the option. ....

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....rt, the appellant deposited redemption fine of Rs. 9.50 lacs with the department but the goods were not released on the ground that the appellant has to pay the customs duty. Learned counsel submits that the appellant is not in a position to pay the customs duty and, therefore, he is not desirous of redeeming the goods. He, therefore, prays that the respondents may be directed to refund the amount....