2020 (12) TMI 866

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....umar, Assistant Commissioner, Authorised Representative for the Respondent  ORDER Confirmation of the order for absolute confiscation of "Access Control Card Readers" imported vide bill of entry no. 2145572 dated 21.02.2019 having assessable value of Rs. 13,12,514/- under Section 111(d) of the Customs Act, 1962 alongwith imposition of penalty of Rs. 4,00,000/- on the appellant under Sec....

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....nsidered.  He further submitted that under the circumstances, when imported goods cannot be sold in the market after confiscation also for want of BIS certification, the same would be a liability on the Customs department to destroy the goods.  He earnestly prayed for permission to re-export the goods and to reduce the penalties to make the appellant less burdensome as re-export would it....

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....with me as co-Member in the case of Global Enterprises Vs. Commissioner of Customs (NS-V), Nhava Sheva reported in [2019 (369) ELT 1596 (Tri.- Mumbai)].  Concerning re-export para 10 of the Order-in-Original is worth reproducing here:-  "I find that a letter dated 04.05.2019 was also written to importer by Customs informing him that the imported goods viz "Access Control Card Re....

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....department to the appellant to re-export the goods as noted in Order-in-Original and appellant belatedly accepted the same, there was no impediment on the part of the Commissioner (Appeals) in accepting such request and reducing the financial burden, which may be incurred by the respondentdepartment for destruction of the imported goods.  Under the circumstances, I find it is also a fit case ....