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2018 (11) TMI 102 - AT - CustomsConfiscation - goods attempted to be re-export - frozen Cuttlefish - appellant has failed to produce the required certificate from the Department of Animal Husbandry and Dairying, Govt. of India and also failed to produce NOC from competent Quarantine / Veterinary officer before clearance - imposition of redemption fine and penalty. Held that:- Larger Bench decision in the case of Hemant Bhai R. Patel [2003 (2) TMI 87 - CEGAT, NEW DELHI] is squarely applicable in the facts and circumstances of the present case. The Larger Bench of the Tribunal in the said case has held that Section 111 of the Customs Act gives power to customs officer to confiscate the goods imported, if any, all the provisions contained in sub-clauses is specific and Section 112 authorises the imposition of penalty. The Larger Bench has categorically held that it is open to the adjudicating authority to impose redemption fine as well as penalty even when permission is granted for re-exporting the goods. The adjudicating authority has the power to impose redemption fine and penalty - the ends of justice would be met if the redemption fine and penalty is reduced - appeal allowed in part.
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