Page 47 - ELT_15th June 2020_VOL 372_Part 6th

2020 ] LANGUAGE OF THE DIVINE IS SILENCE A201
As per the ratio of the Apex Court’s decision, the sale proceeds have to be com-
puted as cum-duty value and accordingly duty liability is to be determined. Fur-
ther when imported goods are confiscated, the title of the goods are shifted to the
Government of India and it can be redeemed by the importer only on payment of
redemption fine unless such confiscation is set aside by any appellate or revi-
sional authority. Para 6 of the order of the Hon’ble High Court of Madras in-
forms that the order dated 15-2-2019 of the original authority has attained finality
or in other words, has been given legal quietus.
Here in the case under reference :
(i) the sale proceeds amount to ` 2, 48,21,820/-;
(ii) the applicable rate of duty for baggage goods is 36.05%;
(iii) the assessable value, as per circular cited works out to
` 2, 48,21,820/136.05*100 = 1,82,44,631/-;
(iv) Customs duty payable on redemption = ` 65,77,190/-;
(v) the redemption fine imposed by the original authority, which at-
tained finality as stated in the cited case law, is ` 70,00,000/-,
(vi) penalty payable is ` 20,00,000/-;
(vii) therefore the total amount payable to the Central Government is
` 1,55,77,190/-; and
(viii) balance amount available for refund is ` 92,44,630/- only.
The ratio of the decision in W.P. No. 32340 cited as a precedent reiterates
it. Apex Court’s case cited also reaffirms this.
An order allowing re-export of goods confiscated on payment of fine if
foreclosed due to premature sale of the confiscated goods, the applicable duty as
per law is also payable in addition to the redemption fine, if confiscation is not
set aside by an appellate or revisional authority. In this case, a whopping amount
of ` 1,35,77,190/- is likely to have gone with the wind, if appropriate appellate
remedies are not sought for by the Customs authorities. The divine language is
silence, the above writings is a silent prayer for the nation.
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[Continued from page A190]
The High Court stayed the impugned circular till the next hearing and
directed the Revenue either to open the online portal so as to enable the petition-
er to file the tax refund electronically or to accept the same manually within 4
weeks from the date of order. The High Court further directed the Revenue to
process the petitioner’s claim in accordance with the law once the tax refund is
filed.
Conclusion
From the above said discussions we can infer that the circulars are only
clarifying a position in tax law but not retard the rights of the assessees under the
Statutes. The circular shall not be beyond the scope of the provisions of any tax
law for which circulars are issued. In case the circular takes away the statutory
rights of the assessees, then the assessees may invoke the writ jurisdiction and
got set aside the circulars and get remedy.
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EXCISE LAW TIMES  15th June 2020  47