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2011 (5) TMI 95 - AT - CustomsConfiscated goods - Re-exported - Imported goods were not fulfilling the provisions of imported policy of ITC and Food Adulteration Rules, 1955 - the original adjudicating authority ordered confiscation of imported and gave the permission to re-export the goods on payment of redemption fine and imposed penalty - Revenue contention that the goods liable for confiscation cannot be re-exported - Held that: The apex court has dealt with the similar case [Commissioner of Customs, Kolkata vs. Grand Prime Limited (2003 -TMI - 46603 - SUPREME COURT OF INDIA)], held that the exporter had the title of the goods and was entitled to re-export is not sustainable - There is no provision for re-export in such cases - Hence, allow the appeal of the Revenue.
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