TaxTMI 
TaxTMI 
2023 (10) TMI 294
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....are arising out of common impugned order-in-appeal dated 30.10.2019. The said order-in-appeal dealt with six appeals filed before learned Commissioner (Appeals) which were arising out of two orders-in-original dated 28.06.2019 passed in respect of Unitec Inc., the appellant before this Tribunal, one order-in-original dated 01.07.2019 passed against Unitec Inc., one order-in-original dated 08.07.2019 passed against Goyal Trading Co., appellant before this Tribunal, another order-inoriginal dated 17.07.2019 passed against Gulab Fibres, an appellant before this Tribunal and one order-in-original dated 23.07.2019 passed against Goyal Trading Co. 2. Brief facts of the case are that above stated three appellants imported Viscose Soft Waste and f....
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....ppellant has submitted that during earlier occasions, similar goods were imported and allowed clearance. He has submitted that in view of the past clearances, appellants imported the said goods and, therefore, there were no intention to contravene the provisions of any of the laws while importing the goods. He has submitted that after orders-in-original were passed, all the appellants have paid full amount of penalty and re-exported the goods. He has submitted that this Tribunal has time and again held that when the goods are re-exported, penalties under Customs Act are not imposable on the appellant. For that purpose, he has relied on final order passed by this Tribunal in the case of Siemens Public Communication Networks Ltd. reported at ....
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....ordships have held that since goods have been allowed to be re-exported, neither redemption fine nor duty was required to be paid. The Tribunal in the case of HCL Hewlett Packard Ltd. - 1997 (92) E.L.T. 367 (T) has held that no redemption fine is imposable when reexport of the goods is allowed. To the same effect is the decision of the Tribunal in the case of Padia Sales Corpn. v. CC - 1992 (61) E.L.T. 90 and in the case of Skantrons (P) Ltd. - 1994 (70) E.L.T. 635. We further find that the Tribunal in the case of G.V. International and Another - 2000 (118) E.L.T. 517 = 2000 (39) RLT 272, following the earlier decisions of the Tribunal, has set aside the orders passed by the lower authorities ordering confiscation of goods and their release....