2002 (5) TMI 349

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....ndent. [Order]. - Appellants filed this appeal against the adjudication order passed by the Commissioner of Customs. 2. Brief facts of the case are that the appellants made an import of gems and in the Bill of Entry, the goods were declared as 'rough saphire'. When the goods were examined, it was found that along with rough saphire, there were 1312 gms. of cut pre-shape saphire and 1....

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....suppliers sent the goods wrongly to the appellants. He relies upon the order placed by M/s. S.S. Agencies and the communication sent by the suppliers. The contention of the appellants is also that when the Commissioner of Customs ordered re-export of the goods, no duty can be demanded. Therefore, the goods cannot be confiscated and no penalty can be imposed. 5. The contention of the Revenu....

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....ounsel, appearing on behalf of the appellants, made a submission that the original 'FAX' message was submitted to the customs authorities vide letter dated 26-6-93, but, by mistake the date on the letter was mentioned as 24-6-93. After considering the facts and circumstances of the case, the Commissioner of Customs held that the documents filed by the importer, including 'FAX' message, were not su....

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....ied upon the Hon'ble Supreme Court decision in the case of Siemens Limited v. CC reported in 1999 (113) E.L.T. 776 (S.C.) to submit that when the goods were ordered to be re-exported, no redemption fine can be imposed. In the case of Siemens Limited (supra), the Commissioner of Customs confiscated the goods imported by Siemens Limited and gave option to redeem the goods on payment of redemption fi....