{"id":192047,"date":"2002-03-04T00:00:00","date_gmt":"2002-03-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/amal-offset-products-pvt-ltd-vs-commissioner-of-customs-on-4-march-2002"},"modified":"2017-09-15T10:04:48","modified_gmt":"2017-09-15T04:34:48","slug":"amal-offset-products-pvt-ltd-vs-commissioner-of-customs-on-4-march-2002","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/amal-offset-products-pvt-ltd-vs-commissioner-of-customs-on-4-march-2002","title":{"rendered":"Amal Offset Products Pvt. Ltd. vs Commissioner Of Customs on 4 March, 2002"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Amal Offset Products Pvt. Ltd. vs Commissioner Of Customs on 4 March, 2002<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 (151) ELT 348 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T Gowri, G Srinivasan<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>Gowri Shankar, Member (T)  <\/p>\n<p>1. The application for waiver deposit of the redemption fine imposed is unnecessary, since the goods are under the control of the department. However, we have decided to dispose of the appeal itself.\n<\/p>\n<p>2. The appeal is against the order of the Commissioner ordering confiscation under Clause (o) of Section 111 of the Act of the printing machine that the appellant purchased from its importer and permitting it to be redeemed on payment of fine of Rs. 5.00 lakhs. The Commissioner found the machine liable to confiscation for the reason that the condition, subject to which its importation was allowed, that it should not be sold for five years from the date of importation, has been contravened.\n<\/p>\n<p>3. The contention of the representative of the appellant is that it was an innocent purchaser and was not aware of the condition subject to which the goods have been imported. He points out that the Commissioner himself accepts this. The Commissioner&#8217;s action results in causing a liability on the appellant, which is for no fault of his. He, therefore, request for setting aside the redemption fine.\n<\/p>\n<p>4. We do not find any basis in law for setting aside the confiscation ordered by the Commissioner. The goods became liable to confiscation on account of the contravention of the condition subject to which they were imported. We, however, note that the Commissioner, in his order, himself has inclined to treat the appellant as an innocent person. Having regard to this, we reduce the redemption fine from Rs. 5.00 lakhs to Rs. 1.50 lakhs.\n<\/p>\n<p>5.    Appeal allowed in part.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Amal Offset Products Pvt. Ltd. vs Commissioner Of Customs on 4 March, 2002 Equivalent citations: 2003 (151) ELT 348 Tri Mumbai Bench: S T Gowri, G Srinivasan ORDER Gowri Shankar, Member (T) 1. The application for waiver deposit of the redemption fine imposed is unnecessary, since the goods [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-192047","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Amal Offset Products Pvt. 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