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2018 (11) TMI 99 - AT - CustomsImposition of condition of re-export for redeeming the goods - Whether adjudicating authority was correct in imposing the condition of re-export while allowing the goods to be redeemed on payment of redemption fine? Held that:- Section 125 of the Customs Act 1962 has been considered by the larger bench of Tribunal in case of A K Jewellers [2003 (6) TMI 31 - CESTAT, NEW DELHI], where it was held that When an adjudicating authority after ordering confiscation of imported goods permits their re-export, he is in effect first ordering the redemption of the goods on payment of fine and thereafter permitting them to be reexported. Each of these two actions is independent and is permitted by law. An order whereby both are combined, therefore, is not contrary to law. Thus, we are not in position to uphold the order of the lower authorities whereby a condition of re-export has been imposed in the proceedings of confiscation under Section 125 of the Customs Act, 1962 - we modify the orders of the adjudicating authority to delete the condition of re-export imposed by him, and allow the appeal of party to the extent of such modification.
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