2000 (2) TMI 264

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....u, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. -  These are two appeals filed by M/s. G.V. International & M/s. Satnam Overseas against two orders passed by the Commissioner of Customs, Jaipur ordering confiscation of goods and their release on payment of redemption fine and penalty. 2. Shri A. Samad, learned Advocate appearing on behalf of both the appella....

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.....L.T. 367 (Tribunal) and in the case of Skantrons Pvt. Ltd. v. C.C., New Delhi, 1994 (70) E.L.T. 635 (Tribunal), in support of his contention that redemption fine and penalty cannot be imposed when the goods are allowed to be re-exported. 3.  Dr. R. Babu, learned DR appearing on behalf of the Revenue submitted that the re-export can arise in various situation such as receipt of wrong goods....

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....t correct in law. When the goods are confiscated because of ITC prohibition in terms of Section 111(d) of the Act and an option to pay fine in lieu of such confiscation is given, the effect of such option is to lift the prohibition. In other words the importer, appellant is entitled to import the goods and consume them within the country on payment of such redemption fine. Therefore, the simultane....