CESTAT Upholds Imposition of Redemption Fine on Seized Goods on ground Non-Disclosure of Original Invoices [Read Order]

The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the imposition of redemption fine on seized goods on the ground of nondisclosure of original invoices. 

Sunil Kumar Yadav, the appellant assessee appealed against the order passed by the Commissioner (Appeals) for imposing a redemption penalty on seized goods. 

Atika Sumran Ahmed, the counsel for the assessee contended that the assessee produces photocopies of invoices and documents to prove that the goods were of Indian origin only. 

Further submitted that the department failed to follow proper procedures and rules in the case and imposition of redemption fine was not as per the law and liable to be deleted. 

Tariq Sulaiman, the counsel for the department relied on the decisions made by the lower authorities and contended that the assessee had just produced only the photocopies of the invoices whose veracity cannot be checked at this stage after more than eight years. 

Also submitted that the assessee did not pursue the case when the consignment did not reach till he met the customs officials and it shows that he was not the owner of the goods. 

The bench observed that the lower authorities had followed the principles of natural justice and passed detailed and considered orders justifying the redemption fine imposed, customs duty demanded and penalty imposed on the assessee. 

A single-member bench comprising R. Muralidhar (Judicial) upheld the decision made by the lower authorities while dismissing the appeal filed by the assessee. 

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