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2018 (9) TMI 2083 - CESTAT ALLAHABADConfiscation - imposition of redemption fine and personal penalty - goods are re-exported - mis-declaration to the extent that the description stated in the Bill of Entry was parts of mobile phones whereas the import was found to be of complete mobile phones - enhancement of assessable value - HELD THAT:- The order by the original authority that goods should be redeemed and be re-exported is contradictory because if the goods are re-exported then the appellant will not have ownership of the goods and for such goods on which he does not have ownership he is made to pay redemption fine and if he does not pay redemption fine, the goods are Government's property in terms of Section 126 of Customs Act, 1962. In that situation, the order to re-export cannot be enforced by the appellant. The original authority had option of either ordering re-export of the goods without confiscation of the same or he had option of confiscating the goods and giving an option to redeem the same on payment of redemption fine. Since the goods are re-exported the confiscation of the goods is set aside and therefore automatically the imposition of redemption fine does not become sustainable. The imposition of redemption fine is also set aside. Further the penalty imposed under Section 112(a) of Customs Act, 1962 is reduced to Rs. 50,000/-. Appeal allowed in part.
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