2019 (5) TMI 83

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....iled by the Revenue is as under : "5. Aggrieved by the O-in-O dated 04.03.2010, the importer had filed an Appeal before Hon'ble CESTAT, Chennai; in Appeal No. C/271/2010 arising out of O-in-O dated 04.03.2010 Hon'ble CESTAT had observed that (the related Para's 10.4, of the CESTAT order is reproduced below for reference):- Para-10.4 "in respect of Appeal C/271/2010, we note, however, that the goods had already been cleared out of customs charge and were not available for confiscation and their confiscation is not justified. As per the law laid down by higher appellate courts, when the goods are not available, there can be no confiscation, unless and of course, they have been cleared under bond, etc. which is admittedly not....

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..... For these reasons, we find that granting further adjournment in this matter would not be possible in the interests of justice. The ROM Application is therefore taken up for disposal after hearing the Ld. AR for the Revenue and after perusal of records. 4.1 On behalf of the Revenue, Ld. AR Ms. T. Usha Devi submits that the offending goods relating to Appeal No. C/271/2010 viz. 'Design Engineering Drawings and Technical Documentation for 189M^2 Sinter plant' and 'Design Engineering and Technical Documentation for 1780M^3 Blast Furnace' imported under Bills-of-Entry No. 757406 dated 18.12.2008 and DHL Airway Bill No. 992 3540 270 were very much available at the time of adjudication. 4.2 She further submits that the goods are even now a....