2019 (5) TMI 1534

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....llant herein is the 1st respondent in the appeal before the Tribunal. The respondent herein preferred an appeal against the order passed by the Commissioner (Appeals) dated 15.02.2017 upholding the order-in-Original passed by the Additional Commissioner of Customs, Visakhapatnam dated 09.09.2016. The respondent herein imported steel wires which, at the time of examination, were found not to conform to the standards laid down under the Steel and Steel Products (Quality Control) Order, 2015 issued under the Bureau of Indian Standards Act. A bill of entry was facilitated by the Risk Management System of Customs and, on the goods sought to be imported being inspected, the officers found that the products did not meet the prescribed standards.....

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....gave any officer the power to compel anyone to import or export or reexport; Section 125 of the Act did not give the adjudicating authority a right to give a conditional redemption saying "you can redeem only if you agree to re-export"; in case of prohibited goods, the adjudicating authority has only two options i.e (a) to allow redemption on payment of fine; or (b) to not allow redemption; and the condition in the order-in- Original, that the goods should be re-exported after redemption, was liable to be set aside. The appeal was allowed to the extent the condition in the order-in-Original, that the goods should be re-exported after redemption, was set aside. Sri Y.N.Vivekananda, learned Senior Standing Counsel for Central Excise, would ....