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2018 (7) TMI 793 - AT - CustomsRelease of confiscated goods on payment of redemption fine - steel wires - goods were proposed to be re-exported by Revenue, after payment of Redemption fine - it was alleged that the goods do not meet the Bureau of Indian Standards - import of prohibited goods - Held that:- It is not dispute that the steel wires which were imported did not have the BIS certification required as per the Steel and Steel Products (Quality Control)Order, 2016. It is also not in dispute that in view of the general note 2(a)of Schedule-I of the import policy framed under Foreign Trade and Development Regulations Act, 1992, mandatory BIS standards prescribed for products manufactured in India also apply to imported goods. In other words, goods which do not meet the mandatory BIS requirements cannot be imported into India. Therefore, imported goods are liable for confiscation. As per Section 125 of the Customs Act, whenever goods are confiscated the adjudicating authority has to give an option of redemption to the importer in all cases except in respect of prohibited goods where the adjudicating authority may or may not give the option of redemption. In this case, the adjudicating authority has given the option of redemption with an additional condition that the goods after redemption should be re exported. Jurisdiction - whether after giving option of redemption, the adjudicating authority can also add an extra condition that the goods should be re-exported? - Held that:- Section 125 states that it does not confer upon the Authority passing the Order any power to impose any conditions while allowing redemption of goods - The scope of Section 125 of the Act is limited by the words in which it is framed and it is not open to the adjudicating authority or the Tribunal(who are creatures of the statute) to stretch, modify or restrict the scope of this Section; they are bound by it. The condition in the Order-in-Original that the goods should be re-exported after redemption is liable to be set aside - appeal allowed.
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