2025 (11) TMI 1374

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....espondent : Shri L B D'Costa, (AR) ORDER PER: AJAY SHARMA : This appeal has been filed challenging the impugned Order-in-Appeal dated 22.7.2021 whereby the learned Commissioner allowed the appeal filed by Revenue and modified the Order-in-Original dated 16.9.2019 by holding that the impugned goods, being prohibited goods, are liable for absolute confiscation u/s. 111(d) of the Customs Act....

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....t and, in the meantime, requested the assessing authority to warehouse the goods to avoid container detention ground rent. The said request was accepted. The Appellant failed to get the CIB permit within the permitted time and repeatedly sought extensions of warehousing period from time to time and nine (9) times such extension was granted. The last extension was granted on 29.5.2019 extending the....

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.... deposited the fine and penalty. 4. The revenue challenged the said Order before the Commissioner (Appeals) who, vide order impugned herein dated 22.7.2021, held that the impugned goods were prohibited goods and, therefore, liable for absolute confiscation u/s. 111(d) ibid and are not allowed to be redeemed by the importer (appellant herein). 5. I have heard learned counsel for the appellant....

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.... prior to the filing of the appeal by Revenue. Once the goods have been re-exported certainly they were not available for confiscation. As per settled position of law that where the goods are no longer available for confiscation, such confiscation cannot be ordered, except where they have been cleared under bond etc. which is not the case herein. This being so, the order for absolute confiscation ....