Home consumption bill of entry attracts customs fine and penalty despite claimed intent to re-export goods.

Filing a bill of entry for home consumption attracts customs consequences once out of charge is ordered under Section 47 of the Customs Act, 1962, because the filer assumes the status of owner or importer for customs purposes. An asserted intention to re-export the goods does not undo the legal effect of clearance, and the absence of payment to the foreign supplier does not by itself make duty, redemption fine, or penalty inapplicable. The authorities cited on behalf of the importer were distinguished on their facts and treated as not governing this situation. Redemption fine and penalty were therefore upheld.

---

---

Issues: Whether redemption fine and penalty were leviable where the goods were cleared by filing a bill of entry for home consumption, even though the importer claimed that the goods were not actually imported by it and were intended for re-export.

Analysis: The bill of entry was filed for home consumption and the goods were to be cleared from customs before any re-export could take place. Once out of charge is ordered under Section 47 of the Customs Act, 1962, the person filing the bill of entry assumes the status of owner/importer for customs purposes. The plea that the goods were meant for re-export did not erase the legal consequences of clearance, nor did the absence of payment to the foreign supplier make duty, penalty, or fine inapplicable. The cited precedents were distinguished on facts and were held not to govern the present case.

Conclusion: Redemption fine and penalty were rightly upheld, and the appeal failed.

Final Conclusion: The dismissal confirms that filing a bill of entry for home consumption attracts customs consequences, including fine and penalty, notwithstanding an asserted intention to re-export the goods.

---