TaxTMI 
TaxTMI 
2006 (3) TMI 356
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....This appeal is directed against the Order-in-Appeal dated 16-11-2005 wherein the Commissioner (Appeals) has upheld the order-in-original, vide which the appellant's goods were confiscated and penalty imposed on the appellant. 2. The relevant facts that arise for consideration are the appellant imported Black Berry Wireless Handsets Model 7730 from the foreign supplier. The said goods on clea....
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....tion fine of Rs. 2,50,000/- (two and half lakhs) under Section 111(d) and penalty of Rs. 50,000/- (fifty thousand) was also imposed on the appellant. On appeal, the Commissioner (Appeals) has upheld the order-in-original and dismissed the appeal of the appellant. Hence this appeal. 3. The learned Advocate appearing for the appellant submits that, there is no dispute as regards receiving back....
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....ported were not replaced by the identical goods, the appellant should not get the benefit of para 2.42 of Handbook of Procedures of import and export policy. 5. Considered the submissions made by both the sides and perused the record. I find that the appellants have re-exported the goods (Wireless Handsets Model 7730) imported from Canada with the remarks "The goods are re-exported for repla....
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....herwise unfit for use or which have been damaged after import may be exported without a licence/certificate/permission, and goods in replacement thereof may be supplied free of charge by the foreign suppliers or imported against a marine insurance or marine-cum-erection insurance claim settled by an insurance company. Such goods shall be allowed clearance by the customs authorities without an impo....