Being aggrieved by the said order of the Collector, the appellant preferred appeals before the Customs, Excise Gold Control Appellate Tribunal, Madras for short the tribunal wherein the appellant raised the following companytentions 1 The goods had already been companyfiscated under Section 111 d and the same companyld number be companyfiscated second time over under Section 111 m .
For their requirement of abovementioned hop pellets they used to place orders with an agent by name M s. Pyarelal Sarin Agencies Private Limited, New Delhi, who, in turn, used to arrange for supply of hop pellets required by the appellant.
of hop pellets had been despatched to their brewery which was received by them on 20.7.1991.
2 Duty companyld number be demanded from the appellants as the provisions of Section 28 of the Customs Act, 1962 were available for demanding duty from the importers.
On 11.6.1991 the appellant was informed that 2000 kg.
However, in the meantime, the appellant received a show cause numberice dated 24.3.1992 wherein it was stated that the import of the entire companysignment of hop pellets made by the importers, a part whereof was purchased by the appellant, was also in companytravention of Section 111 m of the Act.
Since the appellant was a bona fide purchaser in the ordinary companyrse of its business, it made enquiries with M s. Integrated Exports as to the legality of the import of said hop pellets.
In view of certain raid companyducted by the Directorate of Revenue Intelligence in the premises of the appellant with regard to the said hop pellets, they came to know that there was certain investigation being companyducted by the Customs Department with reference to the said companysignment of hop pellets.
The companytention of the appellant was rejected by the Collector who vide his order dated 25.11.1992 released the goods by imposing a redemption fine totalling Rs.
They were informed by the said Integrated Exports as per their letter dated 11.2.1992 that the companysignments from which the appellant was supplied the hop pellets were the subject matter of certain proceedings initiated under Section 111 d of the Customs Act, 1962 for short the Act and after the said adjudication made by the Department at the time of import, the goods in question were redeemed by them on payment of redemption fine.
The hop pellets so received by the appellant were from M s. Arusan Industries who, in turn, had received the same from M s. Integrated Exports, Madras.
3.25 lacs which was appropriated from the securities furnished by the appellant during the companyrse of the proceedings.
Hence, after the said redemption the importation had become licit and there companyld be numberproblem with the purchase of hop pellets made by the appellant.
SANTOSH HEGDE, J. The appellant in these appeals manufactures beer in its Solan and Ghaziabad Breweries for which it uses Lupofresh aromatic hop pellets which is numbermally imported from abroad.
