2025-VIL-637-CESTAT-KOL-CU
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CUSTOMS CESTAT Cases

Customs - Duty Refund, Redemption Fine, Penalty - Import of "Processed Betel Nut" from Bangladesh through Petrapole Land Customs Station. The goods were initially cleared on provisional assessment basis. A Show Cause Notice was issued proposing confiscation of goods and imposition of penalty. Vide Adjudication Order, redemption fine and penalty were imposed. The Final Assessment Order accepted the declared value of import and ordered release of PD Bonds and Bank Guarantees. Consequently, the Assistant Commissioner sanctioned refund of duty. The Revenue filed an appeal before the Commissioner (Appeals) against the Refund Order, which set aside the Refund Order and remanded the matter - Whether the issue of confiscation of goods and imposition of penalty stands settled in favor of the Appellant - HELD - The issue of confiscation of goods and imposition of penalty stands fully and finally settled in favor of the Appellant. The Tribunal's earlier order dated 28.11.2017, which set aside the redemption fine and penalty imposed, has now been affirmed by the Supreme Court's order dated 12.12.2024 - The Revenue's appeal against this order was dismissed by the Supreme Court on the grounds of delay and low tax effect - the Tribunal set aside the impugned Order-in-Appeal passed by the Commissioner (Appeals) and allowed the Appellant's appeal. The Appellant was held to be eligible for consequential relief, including the refund of the initial recovery of Redemption Fine and Penalty, as per law – appeal is allowed - Whether the finalization of the provisional assessment has reached finality - HELD - The finalization of the assessment of the Bills of Entry was never challenged by the Revenue. Therefore, the valuation matter has reached finality - The Department did not challenge the finalization of the provisional assessment vide Order No. 27/2016-17 dated 29.01.2017.
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