TaxTMI 
TaxTMI 
2025 (12) TMI 757
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....stoms, Air Cargo Complex (ACC), Mumbai, confirming demand of differential duty of Rs. 2,44,13,048 under section 28 of Customs Act, 1962, along with applicable interest thereon, confiscation of imported goods valued at Rs. under section 111 of Customs Act, 1962 though permitted to be redeemed under section 125 of Customs Act, 1962 on payment of fine of Rs. 3,25,00,000 and imposition of penalties on M/s Marvel Silver under section 114A and section 114AA of Customs Act, 1962 and on Shri Nilesh Pushparaj Jain under section 112 and section 114AA of Customs Act, 1962, in relation to ten consignments for the period from February 2018 to July 2018 is impugned here, the genesis was in a single consignment sought to be cleared against bill of entry n....
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....CESTAT on the ground that "the order has been passed without taking into consideration the written submissions made by appellant 1 (i.e. M/s Marvel Silver) and needs to be sent back to the adjudicating; authority for passing a speaking order taking into account at! the submissions made."' The impugned order, notwithstanding the direction supra, chose to record a finding that the submission placed before the Tribunal was not the one that was before the original authority; in our opinion, a needless foray that has no place in de novo adjudication without challenge to the remand before the appropriate constitutional court. In any case, in the light of the remand order, it needs examination if the fresh adjudication has conformed to the term....
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....o sustain the claim for exemption benefit. I find that the defence is completely silent on the charges of discrepancies in the description of goods declared in the relevant bills of entry vis a vis the COO submitted by the importer. In other words, M/s Marvel Silver has not disputed the factum of non-coverage of goods declared on specified Bills of Entry in the COO presented by them. In fact, it is noted and recorded that the importer has not made any efforts in justifying the duty exemption benefit. I note that the case law quoted by the noticees deal with facts that are not in pari materia with the instant proceedings. In the given facts & circumstances, I find that M/s Marvel Silver failed to provide valid & complete COOs for th....
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....toms Act, 1962 and, notwithstanding the non-availability of the goods, the entailing of redemption fine under section 125 of Customs Act, 1962. He relied upon the decision of the Hon'ble High Court of Bombay in Commissioner of Customs (Import), Mumbai v. Finesse Creations [2009 (248) ELT 112 (Bom)] affirmed by the Hon'ble Supreme Court. Learned Counsel further submitted that the sourcing of the impugned goods from Thailand is the factual bedrock of the impugned order as also the furnishing of the prescribed 'certificate of origin' and he contended that, absent a finding on the authenticity of the said documentation, denial of eligibility for exemption is not sanctioned either by the impugned notification or process of law. He further su....
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....tion earlier, and probably inspired by the decision in re Creative Finesse, as well as forestalled appeal at the instance of the competent authority for review of adjudication orders. In no uncertain terms, we hold the fastening of redemption fine under section 125 of Customs Act, 1962 to be not legal. 8. The exemption that was availed factors the situs of production of the goods, viz., one of countries that form the ASEAN economic bloc. The goods were cleared at the relevant times on submission of certification to that effect; denial thereof, and recovery by recourse to section 28 of Customs Act, 1962, would have to be founded on proposition of lack of validation of such claim. There is no finding that the impugned goods did not origina....