2016 (5) TMI 738

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....vocate For the Respondent : Shri Pakshi Rajan, AR ORDER Appellant is in appeal in respect of certain electric goods which he imported during 1995-96 though goods were cleared under warehousing bill of entry and kept in warehouse. This warehousing period was extended by the Department on the request of the appellant. Meanwhile the appellant asked for permission for  re-export of the g....

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....d another order confirming the original order of the lower authority wherein appellants were asked to pay duty concerning the impugned goods. Against this order of Commissioner (Appeals) appellants preferred an appeal before the Tribunal and Tribunal in its order dated 08.02.2005 in the case of Microland Vs. CCE, Bangalore [2005 (185) E.L.T. 109 (T)] passed the order setting aside the Commissioner....

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....o relinquish the goods as the goods were not in right condition to be exported by the appellants. However the Department did take note of the request for relinquishment by the appellants and passed the order. Against the order of Assistant Commissioner passed on 06.04.2006 (issued on 07.04.2006) the appellant went in appeal before the Commissioner (Appeals), who passed his Order No. 132/2006 dated....

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.... We are of the view that all along the Revenue has not been careful, and especially when they have all along been approached by the appellants regarding re-export and when the appellants had paid the penalties imposed by the Customs for re-export. Finally when the appellants went for examination of the goods they found that without any intimation to them, Customs auctioned part goods and the remai....