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2019 (5) TMI 1534 - HC - CustomsJurisdiction - power of adjudicating authority to grant conditional redemption - Imposition of penalty on importer u/s 112(a) of Customs Act - HELD THAT:- Tribunal was justified in holding that, in the absence of a specific provision conferring power on the adjudicating authority to direct re-export of the goods as a condition precedent for grant of redemption on payment of fine, no such power was available to be exercised by the authorities concerned. It is only if power is conferred on the authority under the Act or the Rules, can it be exercised in terms thereof; and, in the absence of any specific provision in the Act or the Rules which confer on the adjudicating authority the power to direct the importer to re-export the goods, we find no error in the order of the Tribunal in setting aside the order-in-Original to this limited extent alone, much less a substantial question of law warranting interference u/s 130-A of the Act. The question whether the adjudicating authority has the power to pass an order afresh, rejecting grant of redemption, was neither in issue nor was it examined by the Tribunal. It would be wholly inappropriate for this Court, in proceedings u/s 130-A of the Act - Application dismissed.
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