Supreme Court of India
M/S. WESTON COMPONENTS LTD. versus COMMISSIONER OF CUSTOMS, NEW DELHI on 4 January 2000
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M/S. WESTON COMPONENTS LTD. v.
COMMISSIONER OF CUSTOMS, NEW DELHI
JANUARY 4, 2000
B (B.N. KIRPAL AND S. RAJENDRA BABU, JJ.j Customs Act, 1962 :
Customs-Redemption fine---Goods in custody of custom C authority-Goods released to party on execution of bond-Subsequently it was found import was not valid-Held mere release of goods would not take awiry .. power of the authorities to levy redemption fine.
CIVIL APPELLATE JURISDICTION : Civil Appeal No. 7144 of 1999. D
From the Judgment and Order dated 20.8.99 of the Central Excise Gold (Control) Appellate Tribunal, Delhi in A. No. C/44/98A in P.O. No. 1160 of 1999-A.
E L.P. Asthana, C.N. Sreekumar and G. Prakash for the Appellant.
The following Order of the Court was delivered :
It is contended by the learned counsel for the appellant that redemp-tion fine could not be imposed because the goods were no loger in the F custody of the respondent-authority. It is an admitted fact that the goods were released to the appellant Ou an application made by it and on the appellant executing a bond. Under these circumstance& if substquently it is found that the import was not valid or that there was any other ir-regularity which would entitle the customs authorities to confiscate the said G 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.
H T.N.A.