Full Judgment Text
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CASE NO.:
Appeal (civil) 7144 of 1999
PETITIONER:
WESTON COMPONENTS LTD.
RESPONDENT:
COMMISSIONER OF CUSTOMS, NEW DELHI
DATE OF JUDGMENT: 04/01/2000
BENCH:
B.N. KIRPAL & S. RAJENDRA BABU
JUDGMENT:
JUDGMENT
2000 (1) SCR 26
The following Order of the Court was delivered :
It is contended by the learned counsel for the appellant that redemption
fine could not be imposed because the goods were no loger in the custody of
the respondent-authority. It is an admitted fact that the goods were
released to the appellant on an application made by it and on the appellant
executing a bond. Under these circumstances if subsequently it is found
that the import was not valid or that there was any other irregularity
which would entitle the customs authorities to confiscate the said goods,
then the mere fact that the goods were released on the bond being executed
would not take away the power of the customs authorities to levy redemption
fine.
The appeal is dismissed.