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2022 (9) TMI 1167 - AT - CustomsLevy of redemption fine and penalty - re-export of goods - misdeclaration of goods - anti dumping duty - Import of assorted goods - Balloon machine, Plastic balloon pump, Party throw flower, Plastic clothing accessories, Load cell, Embroidery machine needle, Glitter paper, Encoder etc. - whether the Redemption Fine of Rs.6 lakhs imposed under Section 125 of the Customs Act, 1962 in regard to goods at Sl.No.6 & 7 to reexport and the penalty of Rs. 7 lakhs imposed under Section 112 (a) of the Act ibid is legal and proper? HELD THAT:- The Hon’ble jurisdictional High Court in the case of SANKAR PANDI VERSUS UNION OF INDIA [2001 (12) TMI 83 - MADRAS HIGH COURT] relied upon the decision of the Hon’ble Apex Court in SIEMENS LIMITED VERSUS COLLECTOR OF CUSTOMS [1999 (8) TMI 84 - SUPREME COURT] has held that there cannot be any doubt that the petitioner is entitled to re-export the articles in question and for the abovesaid purpose, it is not necessary for him to pay redemption fine as imposed by the authorities. In the present case, it is also seen that on an earlier occasion, the very same goods were imported by the appellant-importer from the very same supplier through Nhava Sheva Port. The documents relating to the earlier imports have been furnished by the appellant and it is stated that they have been produced before the original authority also. Taking note of these facts into consideration and also relying upon the decision of the Hon’ble jurisdictional High Court, the redemption fine imposed in the present case requires to be set aside. The appellant has argued to set aside penalty of Rs.7 lakhs imposed by the adjudicating authority. It has to be stated that the appellant is not contesting the reclassification or levy of differential duty - the penalty imposed under Section 112 (a) of the Customs Act, 1962 is proper. However, the penalty of Rs.7 lakhs appears to be on a higher side. The penalty calls for reduction and it is reduced to Rs.2,00,000/- (Rupees Two lakhs only) and ordered accordingly. Appeal allowed in part.
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