REDEMPTION FINE – NATURE OF
IN THE HIGH COURT OF JUDICATURE AT BOMBAY while deciding the Customs Appeal No.53 of 2009 on 25.6.09 in re: POONA HEALTH SERVICES vs C.C.[AIRPORT] ACC MUMBAI, it was observed as follows:-
QUOTE: ADMIT on the following questions: (1) whether in the facts and circumstances of the case, it was open to CESTAT to hold that whether or not the confiscated Hospital equipments are redeemed by the Appellant, they would be required to pay the Customs duty payable on confiscated Hospital equipments? (2) Whether in the facts and circumstances of the case while passing a common ordr, it was open to CESTAT to hold that one of the parties viz. HARKRISHNADAS HOSPITAL before it is not required to pay the duty on the confiscated goods if not redeemed but the present appellant would be liable to pay the duty on the confiscated goods whether or not the same are redeemed?
In these circumstances, in our opinion, considering the language of sections earlier considered, we are of the considered view that there is no ambiguity in the language of the sections. No interpretation is possible, different from the view which we have taken, which is that even in a case where the goods are confiscated and fine is not paid, the duty is payable as assessed.
Considering the above, the following order:
Question (1) is answered in the affirmative against the assessee and in favour of the Revehue. In so far as Question (2) is concerned, in the absence of HARKISHANDAS HOSPITAL being a party to this proceedings, the said question is left unanswered. Appeal disposed off accordingly. UNQUOTE
[for full text of the judgement please visit http://www.taxesinindia.com and click on the citation taxind_2009_hc_bom_cusa_53]
HIGH COURT ORDERS
VENKATRAMAN RAGGHUPATHY, Web admin.
