M/S. WESTON COMPONENTS LTD. versus COMMISSIONER OF CUSTOMS, NEW DELHI
Customs authorities retain the power to levy redemption fine even after goods are released to the party on execution of a bond if subsequent investigation finds the import invalid.
Source-derived case information.
- Parties
- Appellant: M/S. WESTON COMPONENTS LTD.; Respondent: COMMISSIONER OF CUSTOMS, NEW DELHI
- Jurisdiction
- India
- Judgment Date
- 04 January 2000
- Procedural Posture
- Civil Appeal / Appeal From Central Excise Gold (control) Appellate Tribunal Order Dated 20.8.99 in A. No. C/44/98 a in P.o. No. 1160 of 1999 a
- Outcome
- Appeal dismissed
- Legal Topics
- Redemption Fine, Release of Goods on Bond, Power to Levy Redemption Fine After Release of Goods
Source-derived case record
Summary, issues, holding and outcome
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Parties
M/S. WESTON COMPONENTS LTD.
Appellant
COMMISSIONER OF CUSTOMS, NEW DELHI
Respondent
Procedural Posture
Civil Appeal / Appeal From Central Excise Gold (control) Appellate Tribunal Order Dated 20.8.99 in A. No. C/44/98 a in P.o. No. 1160 of 1999 a
Legal Issues
- 1 Whether imposition of redemption fine is permissible when goods are released to party on bond and import is subsequently found invalid
Ratio Decidendi
Customs authorities retain the power to levy redemption fine even after goods are released to the party on execution of a bond if subsequent investigation finds the import invalid.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed
Full Case Text
Judgment text and source record
22 paragraphs
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A
B
M/S. WESTON COMPONENTS LTD. v. COMMISSIONER OF CUSTOMS, NEW DELHI
JANUARY 4, 2000
(B.N. KIRPAL AND S. RAJENDRA BABU, JJ.j
Customs Act, 1962 :
in custody of custom C authority-Goods released to party on execution of bond-Subsequently it was
Customs-Redemption fine---Goods
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.
Appeal dismissed.
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