TaxTMI 
TaxTMI 
1999 (3) TMI 148
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.... for the Respondent. [Order per : Gowri Shankar, Member (T)]. - Appellant imported a consignment of used and second hand machinery declared to be valued at Rs 1.00 crores approximately, with the intention of putting it to use in the manufacture of hydraulic valves, but on being advised by the supplier that the machine was no longer commercially viable for that purpose, asked for its reshipme....
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....at liable for confiscation. The appeal is against this fine of Rs 5.00 lakhs. 2.  Mr. Sharad, Manager (Legal) of the appellant contends that once the Collector found contravention to be technical, there was no question of confiscation or imposition of fine. He further relies upon the Tribunal's decision in Padia Sales Corporation v. C.C. - 1992 (61) E.L.T. 90 to say that there is no power ....
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....the permission granted for re-export to be set aside. The goods in other words would have to be cleared on payment of fine for home consumption. We are however told that the goods have already been exported. Apart from this, we do not find it possible to say that there is no provision in the law to permitting goods to be re-exported subsequent to their confiscation. 6.  Section 125 of the ....
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....permitting export of goods which have already been permitted to be imported. Except in cases where export is prohibited by any law, those goods which have been imported may be permitted to be exported. The formal procedure of filing a shipping bill and observing other formalities relating to export of goods would have to be followed. There is nothing in the law prohibiting the Collector from permi....