2015 (12) TMI 405

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....icial Member and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr. Pakshi Rajan, A.R. For the Respondent : None ORDER Per : ARCHANA WADHWA Being aggrieved with the order passed by Commissioner vide which he has allowed re-export of goods declared as "Ci Navigation System", Revenue has filed the present appeal. 2. We have heard Shri Pakshi Rajan learned A.R. appeari....

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....f the assessee, allowed them to re-export the goods, Revenue is aggrieved with the fact that no redemption fine was imposed and no penalty was also imposed. 4. We find that the Commissioner has given a categorical finding that there was no mis-declaration of the goods and claiming of the benefit of Notification cannot be called mis-statement. He has also recorded that an identical machine was a....