CESTAT ruled on confiscation of imported goods & penalties u/s 111(d) & 112(a) of CA 1962 when re-exported.

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....The case involved confiscation of imported goods u/s 111(d) of CA 1962, re-exportation, redemption fine, and penalty u/s 112(a). Goods were imported in contravention of EPR, 1986 making them 'prohibited goods'. Confiscation u/s 111(d) precedes redemption u/s 125. Re-export permission is an administrative process post redemption. No redemption fine on re-exported goods as title vests with govt. Penalty u/s 112(a) is for breach of duty, not cured by re-export. Appellate Tribunal upheld the order, rejecting appellant's claims.....