2025 (10) TMI 164

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vide Bill of Entry No.7735865 dated 11.01.2025 and Bill of Lading No.NSAMAAG185888. 2. The case of the petitioner is that they imported Textile fabric coated with Plastics from China. These goods were shipped from M/s.WA Sai Textile Co. Limited, Chennai through invoice dated 21.12.2024 and filed warehousing bill of entry dated 11.01.2025 for SEZ import Z type respectively and claimed for clearance of the goods. 3. The investigation authorities informed the petitioner that investigation is being done and later, it was found that the goods declared under CTH 59039090 and the same has been classified under different CTH. Thereafter, the petitioner was informed that the samples were taken and it has been sent to CRCL, New Delhi, for testi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h an event, Section 125 gives an option to pay the fine in lieu of confiscation, which will be decided after adjudication. 9. The learned counsel for the petitioner placed reliance upon the judgment of the Hon'ble Apex Court in the case of Siemens Ltd.Vs. Collector of Customs [reported in 1999 (113) ELT 776]. 10. By relying upon the said judgment of the Hon'ble Apex Court, a learned Single Judge of this Court passed an order in the case of Sankar Pandi Vs. Union of India [reported in 2002 (141) ELT 635] wherein it was held that the petitioner therein was entitled to re-export the articles in question and that it was necessary for him to pay retention fine as imposed by the Authorities. This Court ultimately held th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e logical end to the adjudication proceedings will result in directing the petitioner to pay the fine/penalty and differential duty. For this purpose, it is not necessary to retain the goods in India. Therefore, to strike a balance, considering the fact that the goods are lying in India from January 2025, certain conditions can be imposed on the petitioner and on fulfilment of the conditions so imposed, the petitioner can be permitted to reexport the goods. This view has been taken by this Court and other High Courts while granting such a relief. 16. In the light of the above discussions, the writ petition is disposed of in the following terms : (i) The petitioner shall execute a bond for the total value of the differentia....