Re-export without redemption fine permitted where classification dispute caused delay and no confiscation order existed.

Re-export was treated as permissible without redemption fine where the disputed goods were held up by a classification controversy, the buyer had cancelled the order because of clearance delay, and similar goods had been cleared before and after on the same classification claimed by the importer. As the impugned order was only an assessment order on classification and not a confiscation order, there was no legal basis to demand redemption fine as a condition for re-export. The factual justification for re-export was therefore accepted, and the goods were permitted to be re-exported without any redemption fine.

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Issues: Whether the goods could be permitted to be re-exported without payment of redemption fine, in the absence of any confiscation order.

Analysis: The prayer for re-export was found justified on the facts, since the customer had cancelled the order because of delay in clearance arising from the classification dispute, and there were prior and subsequent clearances of similar goods on the classification claimed by the appellants. The impugned order was only an order-in-assessment on classification and not an order of confiscation; consequently, there was no basis to insist on redemption fine as a condition for re-export.

Conclusion: Re-export of the goods was allowed without redemption fine.

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