2018 (9) TMI 2083

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.... Shri J.M. Sharma, AR, for the Appellant. Shri Mohd. Altaf, Assistant Commissioner (AR), for the Respondent. ORDER Present appeal is arising out of Order-in-Original No. 04/COMMISSIONER/NOIDA/CUS/16, dated 16-5-2016 passed by Commissioner of Customs, Noida. 2. Brief facts of the case are that appellant had filed two Bills of Entry on 25-2-2016 declaring the goods as parts of mob....

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..... Heard the Ld. Counsel for the appellant. The Ld. Counsel submitted that as ordered by the original authority, the goods were re-exported. His only challenge is to confiscation and imposition of redemption fine and also imposition of personal penalty. Ld. Counsel has argued that inasmuch as the goods are re-exported he does not have option to redeem the same on payment of redemption fine and....

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....s Act, 1962. In that situation, the order to re-export cannot be enforced by the appellant. We, therefore, are of the opinion that the original authority had option of either ordering re-export of the goods without confiscation of the same or he had option of confiscating the goods and giving an option to redeem the same on payment of redemption fine. Since the goods are re-exported we set aside t....