TaxTMI 
TaxTMI 
2018 (6) TMI 344
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....this appeal of M/s Reliance Gas Transportation Infrastructure Ltd against order-in-appeal no. MUM-CUSTM-AMPAPP- 139-16-17 dated 11th July 2016 of Commissioner of Customs (Appeals), Mumbai - III pertains to three out of nine pumps that had been reimported after repairs from M/s GE Packaged Power Inc, USA and which were found to be not conforming with the serial numbers declared at the time of expor....
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....ready to accept the goods if returned to them. 4. Learned Counsel draws attention to the decision of this Tribunal in Meco Instruments Pvt Ltd v. Commissioner of Customs, Sahar, Mumbai [2008 (230) ELT 545 (Tri-Mumbai)] in which it was held that '2. We have heard both sides. There is no dispute regarding the import of Calibrator in December, 1997 and return for removing defects to the Italian man....
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....e seems to be a genuine mistake, re-export should be allowed without any redemption fine. The appellants have established their bona fides by taking immediate steps on coming to know about wrongshipment of the goods. The observations made by the Commissioner are in the realm of assumption and presumption and in the absence of any evidence reflecting upon the appellants' conduct to import the wrong....