2018 (10) TMI 110

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....elopment and Regulation) Act, 1992 but allowed redemption of the goods for the sole purpose of re-export on payment of fine of Rs. 10,00,000/- (Rupees Ten Lakhs only) as per the provisions of Section 125 of the Customs Act, 1962. The Commissioner also imposed a penalty of Rs. 1,00,000/- (Rupees One Lakh only) on the importer-appellant under Section 112(a) of the Customs Act. Briefly the facts of the present case are that the appellant filed Bills of Entry numbers 3285422 dated 18.09.2017, with a declared assessable value of Rs. 60,69,865 (Rupees Sixty Lakhs Sixty Nine Thousand Eight Hundred and Sixty Five only) and with duty liability of Rs. 18,30,307.00 (Rupees Eighteen Lakhs Thirty Thousand Three Hundred and Seven only) 3284356 dated 1....

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....ith the BIS Regulation and consequently he confiscated the goods and ordered for redemption for the purpose of re-export on payment of fine of Rs. 10,00,000/- (Rupees Ten Lakhs only) and penalty of Rs. 1,00,000/- (Rupees One Lakh only) was also imposed. The appellant is before this Tribunal only challenging the imposition of redemption fine and penalty as the goods have been re-exported as per the order of the Commissioner. 2. Heard both the parties and perused the records. 3. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submitted that admittedly he could not produce the BIS certification with re....

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....nd perusal of the material on record, I find that admittedly the appellant did not have the BIS certification which was required for the purpose of import of the impugned goods. Further I find that the Commissioner of Customs has rightly confiscated the goods. Further I find that in view of the order of the Commissioner of Customs, the goods have been re-exported also vide various shipping bills which are on record dated 05.02.2018. The Hon'ble Supreme Court in the case of Siemens Ltd. held that once the goods are re-exported then in that event, the redemption fine is not imposable. The said judgment of the Hon'ble Apex Court was followed by the Tribunal in the case of Zenith Rubber & Plastic Works cited supra. Therefore, by following the r....