2015 (10) TMI 1981

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.... ORDER Per Ashok Jindal: The appellant is in appeal against the impugned order imposing redemption fine. 2. The facts of the case are that on 29.03.2006 the Central Excise Officers visited to the premises of the appellant who is a registered dealer and trader. The Panchnama was drawn and as per the panchnama goods were detained and given on Supardinama to the appellant. Later on vide le....

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....r hand, Ld. AR oppose the contention of the Ld. Counsel and submits that during the course of enquiry goods are initially detained and thereafter, if the assessee failed to provide documentary evidence, then goods can be seized. Therefore, it is only a procedure that first goods are to be detained and thereafter, if required goods can be seized and as per the section 110 of the Customs Act 1962 th....

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....006 as held by the Hon'ble High Court of Madhya Pradesh in the case of Vilayat Hussain Vs. UOI 1997 (95) ELT 19 (MP) wherein the Honble High Court has observed in para 14 as under: "14. From the facts narrated above, there is no manner of doubt that action of the Squad in sealing the five godowns and removing the books of accounts amounted to seizure within the meaning of Section 110 of ....

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....he impugned order of confiscation and imposition of penalty is within jurisdiction and must accordingly be quashed. The respondents are bound to return the articles seized to the petitioner." 6. The said view of the Hon'ble High Court has been affirmed by the Hon'ble Apex Court reported in UOI Vs. Vilayat Hussain 1999 (108) ELT A59 (SC). As the show cause notice has been issued beyond a period ....