2020 (1) TMI 846

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....: Ms.Jayalakshmi for Mr.Muthuvenkataraman JUDGMENT VINEET KOTHARI, J. The only limited point pressed by the learned counsel for the Appellant/Revenue before us in the present case is that the learned Tribunal in its impugned order dated 4.10.2007, has wrongly held in paragraph 6 of the order that the redemption fine cannot be imposed by the Revenue Authority under Section 125 of the Customs Act....

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....t is found that the import was not valid or that there was any other irregularity which would entitle the customs authorities to confiscate the said goods, then the mere fact that the goods were released on the bond being executed would not take away the power of the customs authorities to levy redemption fine. The appeal is dismissed." 4. The impugned part of paragraph 6 of the order passed by....

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....s, referred to above is distinguishable. This observation written by hand by the learned Members of the Tribunal, bearing their initials, appears to be made without giving any reasons and details. The said observation of the learned Tribunal, with great respect, is in conflict with the observation of the Hon'ble Supreme Court in the case of Weston Components. 6. Therefore, the said observati....