2015 (12) TMI 582

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....t. None, for the Respondent. ORDER Revenue is in appeal against Order-in-Original No. 44/2013/CAC/CC(E)/YG/GR.VII, dated 26-3-2013 passed by the Commissioner of Customs (Export), New Custom House, Mumbai. 2. In the impugned order, the learned adjudicating authority has held in para 23(ii) that the goods already imported and cleared under five bills of entries mentioned therein are not ava....

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....of bond and bank guarantee in terms of the DEEC scheme, the adjudicating authority should have confiscated the goods and given an option to the importer to redeem the goods on payment of fine. This has not been done in the instant case and, therefore, the impugned order is defective in not confiscating the goods and not allowing the said goods to be redeemed on payment of fine. 3.1 The learn....