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2020 (6) TMI 262 - AT - CustomsLevy of Redemption Fine and Penalty - re-export of goods - goods are in the nature of food items - HELD THAT:- The Tribunal in the case of M/S. ARIHANT GROUPS VERSUS COMMISSIONER OF CUSTOMS [2019 (9) TMI 1290 - CESTAT CHENNAI] had considered the very same issue with regard to redemption fine imposed for direction of re-export of goods. In para 5 of the said order, the Tribunal relied upon the decision of the jurisdictional High Court in SANKAR PANDI VERSUS UNION OF INDIA [2001 (12) TMI 83 - MADRAS HIGH COURT], which was upheld by the Supreme Court in UNION OF INDIA VERSUS SANKAR PANDI [2010 (3) TMI 1247 - SC ORDER] - Thus, the redemption fine imposed for re-export of the goods cannot sustain and requires to be set aside. Levy of Penalty - HELD THAT:- Taking into consideration that the goods have been re-exported, the penalty of ₹ 2,00,000/- imposed is on the higher side, which requires to be reduced. Appeal allowed in part.
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