Temporary import for demonstration purposes justified re-export, with redemption fine and penalty held unwarranted.

Goods imported temporarily for demonstration purposes were considered eligible for re-export where the importer could not clear or use them for the intended purpose because the necessary documents were unavailable. On those facts, the request for re-export was treated as justified, and redemption fine and penalty were found unwarranted. The consignment was therefore permitted to be re-exported, and the fine and penalty were set aside.

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Issues: Whether goods imported temporarily for demonstration purposes were liable to redemption fine and penalty when re-export was sought.

Analysis: The goods were imported for temporary demonstration use and could not be cleared or used for the intended purpose because the necessary documents were not available. In these circumstances, the request for re-export was considered justified and the imposition of fine and penalty was found unwarranted.

Conclusion: The redemption fine and penalty were set aside and re-export of the consignment was allowed.

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