TaxTMI 
TaxTMI 
2025 (7) TMI 649
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....e 21 of appeal memo), goods were placed under seizure. 1.2 M/s. Value Smart Trading Limited vide letter dated 26.03.2019 informed Customs that goods were meant for servicing global orders and not meant for home consumption in India. Further, they requested for permission to re- export. 1.3 The Adjudicating Authority ordered for confiscation under Section 111 (d) and (m) of Customs Act, 1962 on the ground that goods, being old & used, were restricted for import into India and were not properly described in the bills of entry as "old & used". On this basis, it has permitted re-export after imposing fine and penalty on the appellant, who is a service, provider only. 1.4 Aggrieved by the order appellants filed an appeal, as the Order-in- Appeal also did not provide relief to them, they are before this Court. Case of the appellants: 2.1 The appellant submitted that that they are only service provider and, unaware about the old & used nature of goods at the time of filing warehousing bills of entry. There is no evidence to show that the appellant had prior knowledge about the fact that goods were not new and could be treated as restricted. Moreover, as per Chapter 7A, para....
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....and thus, fine and penalty imposed qua goods and upon appellant, with consequential relief. Department's Submission:- 3. Department submitted that as far as imposition of the Redemption fine and penalty is concerned, in various judgments in which it is held that Redemption fine and penalty can be imposed on the applicants. Details of some decisions are as under: (A) Hon'ble Tribunal Chennai vide final Order 40621/2024 dated 07.06.2024 in the matter of M/s. Scania Commercial Vehicles India Pvt. Ltd. held that Redemption Fine and Penalty can be imposed. Relevant para of the order as under:- "20. As regards the judgments, the appellant has stated that as per the decision of the Hon'ble Supreme Court in Siemens Limited (supra) and Sankar Pandi (supra), in a case of re-export, redemption fine or duty cannot be imposed. We find that the Hon'ble Supreme Court has not laid down any such law in the said case. Its decision to order refund of the redemption fine were based on the peculiar facts of the case. So also in the case of the Hon'ble High Court in Sankar Pandi. The other judgments cited by the appellant are based on decisions of the Tribunal. In this ....
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....#39;ble Tribunal, New Delhi in the matter of Hemant Bhai R. Patel (2003 (153) E.L.T. 226 (Tri. - LB)) held that Adjudicating authority has power to impose redemption fine as well as penalty even when permission is granted for re-exporting the goods - Permission granted for re-export on the basis of a request made by the owner of the goods is outside the purview of the adjudication proceedings - Sections 111, 112 and 125 of Customs Act, 1962. [para 8] (D) That Hon'ble Tribunal, New Delhi in the matter of M/s. Preeti Exmi (2007 (214) E.L.T. 555 (Tri. - Del.) held that Amount of redemption fine and penalty not to be reduced - Sections 112 and 125 of Customs Act, 1962. [para 7] (E) That Hon'ble Tribunal, Chennai in the matter of M/s. MV Marketing & Supplies (2004 (178) E.L.T. 1034 (Tri. - Chennai)) allowed the goods on payments of the redemption fine and penalty. The Department therefore requested for upholding the impugned order. 4. This Court has considered the rival submissions. It finds that the decision of M/s. Kay Bee Tax Spin Ltd. of Hon'ble Gujarat High Court (supra) dealt with case where goods were clandestinely removed to open market from warehouse other d....
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.... 2025 ) ============= Document 1 Request Id: 8910025antes Exporter, FLAMINGO LOGISTICS, UNIT NO.304.2ND FLOOR, GANGA COMPLEX PHASE II, KAN TRIPLICATA Paga NO. 11 INA SPECIAL ECONOMIC ZONE.GANDHIDHAM - KUTCH.OHN m. Indl 370230 ST.16/05/2019 4013211 17/01/2019 Import-Export Gode No: 3714000101 Chent: (Vovler), VALUE SMART TRADING LIMITED, ROOM G. 10E, OCEAN VIEW COURT, 33 MODY ROAD, TSIM SHA TSUI, KOWLOON, HONG KONG Hong Kong(i (K) MIT No /RHI Code No: AABF F 5635J plate of Origin of goods: Bujara1 (24] Conolance Detalla: ROYAL CAROD .P.O. BOX: NO, JEDEL ALLFREE ZONE,DUBAI, UAE.UNITED ARAB EMIRATES. Frpmit Trada Control: Free Eisport Inder para 2.01 of foreign Trade Policy 2015.2020 head with nde 1B of GEZ Rutas 2006 [ arport under: [] Deferred Craft I Joint Ventures Rugen Craft 3CZ CAIOO Kandia Special Economia Zone (INKOLB) OhAnt Supply meant for Export by SEZ ner's Approval/Cir.flo. & Date: Entity under Dond or Letter of Undertaking without Payment of Integrated Tax LOA No : Type of Shipment: [ Outright Sale Consignment Export KASEZAMFTWZ/001/2011-12/1952 Others: GOODS EXPORT ON E/H OF FOREIGN CLIE....