2018 (8) TMI 907

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....Maximo Andrade, Consultants for the Appellant Shri L. Nanadakumar, AC ( AR ) for the Respondent ORDER Brief facts are that the Vessel MT NORCA at the time of arrival at Tuticorin Port did not declare that they possess Thuraya Satellite Phone. On intelligence received by SIIB from the State Police authorities, investigation was conducted and the said satellite phones were seized and allowe....

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....the appellant have not filed an appeal against the order passed by the adjudicating authority imposing redemption fine and penalty and also that the adjudicating authority has not specifically stated as to how the balance Rs. 1,10,000/- has to be adjusted / returned. Against such order of the adjudicating authority dated 4.5.2017 rejecting the refund claim, the appellant preferred an appeal before....

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....d by him that when the appellants have no intention to redeem the goods, there is no question of paying the redemption fine and therefore the entire amount of Rs. 1,10,000/- after adjusting the penalty of Rs. 22,000/- ought to have been returned to the appellant. Further, it is submitted by them, in appeal, the Commissioner (Appeals) has gone on a different tangent in analyzing the issue where he ....

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.... (Appeals) that the refund claim is filed beyond the limitation. 4. Heard both sides. 5. The issue is with regard to the refund claim filed by the appellant for refund of the security deposit made by them. While the adjudicating authority vide order dated 19.6.2015 had imposed a penalty of Rs. 22,000/- and also gave an option to the appellant to redeem the goods by paying the redemption fine....