1990 (6) TMI 149

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....he items being returned. The appellants filed the Bill of Entry claiming re-import accordingly under Section 20 CA-1962. 3. It was further alleged by the department that on examination the identity of the re-imported goods was not established with reference to the goods claimed to have been exported in the relevant export certificate. 4. It was their contention that the Bill of Entry was filed on the basis of the information supplied by the exporter but when it was found that the goods in some lots were not identifiable he had made a request that the same may be returned back to the exporter. The department accepted the request of the appellants to the extent that the Collector allowed the re-export of the goods in question. However, ....

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....nough to accept their bona fides and has further accepted that it is the consignment agent who has been careless and negligent. It was their contention that in view of these findings the Collector should not have confiscated the goods and should not have imposed a fine in lieu of confiscation. The goods have since already been re-exported. In the circumstances he prays that the fine imposed may be set aside. 7. The learned S.D.R. drew attention to the facts of the case and the discussions as recorded in the order-in-original. He emphasised that admittedly the goods which have been re-exported did not tally with the goods originally exported in respect of the particulars indicated in the export certificate and mentioned in the order not o....