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2020 (12) TMI 866 - AT - CustomsAbsolute Confiscation - penalty - import of Access Control Card Readers - non-availability of BIS certificate & labelling - HELD THAT:- Issue decided in the case of M/S. GLOBAL ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS (NS-V) [2019 (4) TMI 1050 - CESTAT MUMBAI] where it was held that the imported goods viz “Access Control Card Reader” cannot be released for home consumption without requisite ‘No objection Certificate’ from MSAL, WPC and BIS. It is a fit case where re-export would have been ordered by the Commissioner (Appeals) on the basis of request already received in writing from the appellant by the respondent–department on 10th June, 2019 since, Section 128A(3) empowers the Commissioner (Appeals) to make “such further inquiry” as may be necessary and pass such order - Therefore, when a request was also made by the respondent-department to the appellant to re-export the goods as noted in Order-in-Original and appellant belatedly accepted the same, there was no impediment on the part of the Commissioner (Appeals) in accepting such request and reducing the financial burden, which may be incurred by the respondentdepartment for destruction of the imported goods. It is also a fit case to reduce the penalties to the barest minimum since re-export option itself was initiated by the respondent-department and appellant agreed to comply the same. Appellant’s prayer for re-export is accordingly allowed and penalties are reduce to ₹ 1,00,000/- for each count under Section 112(a)(1) & 114AA of the Customs Act, 1962 - Appeal allowed in part.
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