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2013 (12) TMI 708 - AT - CustomsWaiver of pre deposit - Confiscation of goods - Imposition of redemption fine and penalty - Held that:- where the goods are neither exported under bond nor are physically available for confiscation, redemption fine is not imposable. Therefore, redemption fine is not imposable in this case - prima facie, the applicant-exporter has made out a case for complete waiver of pre-deposit - where the factual matrix is that the containers were loaded on the vessel which sailed on 30-1-2007 and the same being Moharam holiday for Customs, CHA or the exporter were not authorised to go to Customs area, the ‘Let Export Order’ was taken only on 31-1-2007; in that case the Hon’ble High Court held that in these circumstances, the exporter and CHA could hardly be said to have committed breach of Section 50(1) of the Customs Act, 1962, since it was beyond their control - Following decision of Commissioner of Customs (Export) v. Kusters Calico Machinery Ltd. [2010 (3) TMI 474 - BOMBAY HIGH COURT] - Stay granted.
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