Customs, Excise and Gold Tribunal – Mumbai
Khar Residents’ Association vs Commissioner Of Customs on 13 March, 2006
Bench: S T C.
ORDER
C. Satapathy, Member (T)
1. Perused the written submissions filed by the appellants. Heard the learned JDR and the representative of the appellants.
2. In view of the fact that the appellants were unable to pay the duty and surrendered the B/E and the goods have been auctioned by the Port Trust, there is no likelihood of the container being taken out of the port area by the appellants. Hence, it is unreasonable to demand duty from them for the container or ask them to pay fine and penalty for the container. Hence, the impugned order is set aside and the appeal is allowed.