TaxTMI 
TaxTMI 
TaxTMI 
2002 (7) TMI 642
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.... if the goods are redeemed for clearance of home consumption, the appellants would pay the differential duty of Rs. 8 lakhs (approx.) (Rupees eight lakhs only). Personal penalty of Rs. 1 lakh (Rupees one lakh only) has also been imposed under the provisions of Section 112(A) of the Customs Act, 1962. 2. As per the facts on record, the appellants obtained an advance licence for importation of defective mild steel HR sheets of thickness of 3 mm and in terms of advance licence, they were required to manufacture MS washers out of the said goods and export the same. The appellants entered into a contract with their foreign supplier on or about 3rd March, 2000 for supply of the said defective mild steel HR sheets. The said goods were shippe....
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....ntaining different goods belonging to a different buyer at Singapore had been wrongfully shipped to the appellants. The foreign supplier requested the appellants to re-ship the goods to Singapore so that the same can be replaced. Accordingly, the appellants, on 3rd May, 2000, wrote a letter to the Deputy Commissioner placing on record the foreign supplier's Fax Message admitting the mistake and requested for allowing the re-shipment of the goods. As the goods were not being allowed to re-ship, the appellants moved the Hon'ble High Court of Calcutta by way of filing a writ petition which was disposed of by the Hon'ble High Court with direction that the goods be allowed for re-export after completion of all formalities. 3. Subsequently,....
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....ts, there is every possibility that the importer would have cleared the goods, if not detected and would have sold the same in the local market. 7. We have considered the submissions made from both the sides. The Commissioner has allowed the appellants to re-export the goods but has placed the same under the condition of payment of redemption fine of Rs. 5 lakhs (Rupees five lakhs only). We find that there are various decisions of the Hon'ble Supreme Court as also of the Tribunal laying down that in case of re-export of the goods, no redemption fine is imposable. The said decisions were considered by this Bench in the case of M/s. Siemens Public Communication Networks Ltd. reported in 2001 (137) E.L.T. 623 (Tribunal) = 2001 (43) RLT 5....