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2018 (6) TMI 393 - AT - CustomsExemption on goods to be re-exported within stipulated time - Benefit of N/N. 104/94-Cus dated 16.3.1994 - The case of the Department is that 31 containers were re-exported but after the prescribed time period of 2 six months, and the containers were confiscated - Redemption Fine - Penalty - Held that:- The containers which were ordered to be confiscated were never seized and released provisionally nor the containers are available for confiscation. In such case, the confiscation of goods and consequent redemption fine cannot be imposed - redemption fine set aside. Penalty - Held that:- There is admitted violation of condition of N/N. 104/94-Cus dated 16.3.1994 inasmuch as the appellant did not re-export the containers within six months, therefore, for such violation, the appellant is liable for penalty - penalty imposed but quantum of penalty reduced. Appeal allowed in part.
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