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2017 (11) TMI 663 - AT - CustomsWhether the learned Commissioner is justified in passing an order of confiscation, in respect of lactose (claimed edible grade) imported by the respondent, which was found to be unfit for human consumption, on being tested, whether allowing redemption without any fine and penalty for re-export under the provisions of Section 125 & Section 112 of the Customs Act, 1962 is proper or redemption fine should have been imposed? Held that: - the learned Commissioner have allowed re-export in terms of the CBEC Circular No.100/2003Cus dated 28th November, 2003, wherein the Board have given discretion to allow re-export of goods found not fit for import with or without penalty - there is no error in the impugned order of the Commissioner in his exercising the discretion not to impose penalty. - non imposition of redemption fine was in terms of discretion under Section 125 of the Customs Act, 1962 read with CBEC Circular. Appeal dismissed - decided against Revenue.
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