TaxTMI 
TaxTMI 
2017 (3) TMI 1428
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....so. As the appellant could not produce any evidence, documentary or otherwise in support of legal import of undeclared items, same were seized. Subsequently, on adjudication the original adjudicating authority held the appellant guilty of illegal import and seized and confiscated the declared as well as undeclared items with an option to the appellant to redeem the same on payment of Redemption Fine of Rs. 2,50,000/- in respect of declared goods and of Rs. 4 lakhs in respect of undeclared goods with a penalty of Rs. 2,50,000/-. As the appellant had paid the duty of Rs. 34,27,815/-, the same was appropriated. 2. As the appellant did not exercise their option to redeem the same on payment of Redemption Fine as adjudicated by the Commissioner....
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....e adjudication has already been completed and the goods stand confiscated. We also may note that in the present case, goods are still with the Revenue and were not cleared prior to adjudication. On the order of confiscation, the appellants have been given an option to redeem the same on payment of Redemption Fine which option the importer has not exercised. The factum of non-exercising of such option by the importer would lead to non-clearance of imported goods, which would continue to rest in the Government. If the goods have not been cleared, the question of payment of duty does not arise at all. During the course of argument, a question arose that if instead of giving an option to the appellant to redeem the goods, the adjudicating auth....