Re-export of wrongly shipped tyres allowed without redemption fine or penalty where importer acted promptly and bona fide.

Imported tyres that did not bear the prescribed BIS standard mark were treated as non-importable, but re-export was permitted because the importer promptly informed the authorities that the shipment had been wrongly sent by the foreign supplier and sought re-export before filing the bill of entry. On those facts, the later filing of the bill of entry was not treated as wilful misdeclaration of quality or value. Following earlier decisions on bona fide and prompt action in cases of wrong shipment, the Tribunal found that redemption fine and penalty were not justified.

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Issues: Whether the imported tyres, sent under a wrong shipment and not bearing BIS standard marks, could be re-exported without imposition of redemption fine and penalty.

Analysis: The tyres were not importable as they did not bear the prescribed standard mark and the appellant was not within the exempted category. However, the record showed that the appellant had informed the Revenue at the earliest stage that the goods had been wrongly shipped by the foreign supplier and had sought re-export even before filing the bill of entry. In these circumstances, the subsequent filing of the bill of entry could not be treated as wilful misdeclaration of quality or value. The Tribunal relied on earlier decisions permitting re-export of wrongly shipped goods where the importer acted bona fide and promptly on detection of the error.

Conclusion: Redemption fine and penalty were not justified, and re-export was allowed without any such levy.

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