ORDER
G.R. Sharma
1. M/s. Rupenthal Americal Ltd. have filed this application for rectification of mistake stating that no notice was issued to the owner; that the goods were not claimed by the assessee in whose name the parcel was addressed They submit that D-call Notice was sent on 9.1.89; that ownership of the goods was claimed; that the goods in question were freely importable and therefore, an opportunity of redeeming the goods should have been given to the appellants on payment of a nominal fine, if any.
2. Shri G.K. Rana, Ld. Counsel appearing for the applicant submits that though a number of letters were issued by the appellant claiming ownership of the goods in dispute, however, no SCN was issued to the owners. He submits that in the absence of SCN to the owners, the confiscation of the goods was not warranted.
3. Ld. Counsel also submitted that the law provides for redeeming the goods, however, in the instant case, the goods were not permitted to be redeemed. He, therefore, submits that the mistake maybe rectified and the goods may be permitted to be redeemed.
4. Ld. DR oppose the request and submits that there is no mistake in the final order.
5. I have perused the final order. I have heard the submissions of the Ld. Counsel as also the Ld. Dr. I note that there is no evidence available on record to show that the claim of the goods was made before issue of SCN. Since no claim was made to the goods before issue of the SCN, therefore, the goods have rightly been confiscated.
6. I also note that though there is a provision for redemption of the goods on payment of fine, however, it is not essential that in all cases redemption should be permitted. As in each case the facts are to be considered.
7. Having regard to the above discussions, I find no substance in the ROM. the same is rejected.