2025-VIL-2141-CESTAT-DEL-CU
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CUSTOMS CESTAT Cases

Customs - Refund of deposit amount in e-auction of seized/confiscated cigarettes - Appellant was declared the highest bidder and deposited the requisite amounts as per the auction terms. However, the appellant later sought refund of the deposited amounts as the cigarette packets did not comply with the labelling and packaging requirements under the Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008. The department refused to refund the deposit amount - Whether the appellant is entitled to refund of the deposit amount since the seized/confiscated cigarettes could not be released for home consumption as they did not comply with the applicable laws – HELD - The CBIC had issued a Circular on 29.03.2017 stating that cigarette packets which do not comply with the provisions of law, such as the Cigarettes and Other Tobacco Products (Packaging and Labelling) Rules, 2008, should not be released for home consumption and should be destroyed. Since the cigarette packets put up for auction did not comply with these requirements, they could not have been released to the appellant - Though the Circular dated 29.03.2017 was issued after the e-auction notice was issued on 25.01.2017, but it would be applicable in the present case as the goods had not been released to the appellant when the Circular was issued - In similar circumstances, the Assistant Commissioner of Customs, Cochin had ordered refund of the deposit amount to another auction purchaser. The appellant's request for refund is justified and that the department's decision to forfeit the deposit amount is not correct - The Department is directed to refund the deposit amount to the appellant with 6% interest per annum from the date of deposit till the date of payment - The appeal of the appellant is allowed
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