2003 (7) TMI 353

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....V. Parelkar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The facts of the case are that on 18-11-1999, the appellants herein who arrived from USA by Air-India Flight were intercepted by the officers of Customs Air Intelligence unit, International Airport, Ahmedabad. Shri H.R. Patel declared old and used IBM Computer with accessories valued at Rs. 24,000/-, while h....

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.... neither showed the correct value nor were in the names of the passengers. Show cause notice proposing confiscation and penalty was issued which was adjudicated by the Commissioner who passed orders confiscating the goods under Section 111(d) and (m) of the Customs Act, determined the value of the goods imported, by Shri H.R. Patel at Rs. 42,93,684/-. He permitted re-exportation of the goods on pa....

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....nalty cannot be imposed when re-export of goods is permitted, this issue was referred to Larger Bench, which vide its Misc. Order No. 19/2003-NB(A), dated 13-2-2003 [2003 (153) E.L.T. 226 (Tribunal)] held that it is open to the adjudicating authority to impose redemption fine as well as penalty even when permission is granted for re-exporting the goods. We note that the Commissioner has himself ac....