M-S. WESTON COMPONENTS LTD. v. COMMISSIONER OF CUSTOMS, NEW DELHI

Citation: [2000] 1 S.C.R. 26

Court: Supreme Court of India

Bench: B.N. KIRPAL, S. RAJENDRA BABU

Judgment text

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 : Customs-Redemption fine---Goods in custody of custom authority-Goods released to party on execution ofbond-Subsequently it was found import was not valid-Held mere release ofgoods would not take awiry .. power of the authorities to levy redemption fine. CIVIL APPELLATE JURISDICTION : Civil Appeal No. 7144 of 1999. 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. 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 redemption fine could not be imposed because the goods were no loger in the 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 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. T. N. A. Appeal dismissed.