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2013 (9) TMI 851 - AT - CustomsBenefit of Notification No. 57/2009-2012 – Confiscation of Goods u/s 113 – Redemption of Goods – Penalty u/s 114 – and 114AA of Customs Act – Waiver of Pre-Deposit - Revenue was of the view that the price submitted for export was non-Basmati Rice which was prohibited for export during the relevant time - Held that:- Under Section 129E of Customs Act there was no requirement of pre-deposit of redemption fine - The detained goods were sufficient security for realising the dues from the order and therefore there was a considerable merit in the argument of the appellants -pre-deposit of penalty for hearing the appeal was waived. The exporter had acted on the basis of notification issued by DGFT and the goods presented conformed to the prescribed standards - the goods cannot be considered as goods prohibited for export and therefore the confiscation of the goods under Section 113(d) of the Customs Act was not maintainable – order was set aside regarding confiscating the goods and imposing the penalty - The request of the appellants for taking the goods back to the town without payment of any fine and penalty was accepted.
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