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2022 (2) TMI 631 - AT - CustomsLevy of redemption fine and penalty - misdeclaration of imported goods - misuse of facilities extended to FTWZ so as to avoid customs examination of undeclared goods - contention raised by appellant in the appeal before the Commissioner (Appeals) was that when the adjudicating authority allowed re-export of the goods, there was no requirement to impose any redemption fine - mens rea against the importer existing or not - HELD THAT:- Even though there was no appeal filed by the department, after going into the merits of the case, the Commissioner (Appeals) has set aside the order passed by the adjudicating authority allowing the appellant to re-export the goods. This conclusion arrived at by the Commissioner (Appeals) to set aside the order of the adjudicating authority is highly erroneous in absence of an appeal filed by the department. The said order passed by the Commissioner (Appeals) to confiscate the goods without option to redeem the goods for re-export requires to be set aside. The Tribunal has held that when the goods are allowed to be re-exported, the imposition of redemption fine cannot sustain. In the present case, the adjudicating authority has also imposed penalty of ₹ 2 lakhs. The adjudicating authority after considering the submissions made by the appellant that the goods were intended to be supplied to another customer of another country has allowed the request for re-export. On such score, when the goods have not been intended to be imported by the appellant, no penalty can be imposed. The impugned order cannot sustain. The same is set aside - Appeal allowed - decided in favor of appellant.
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