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2022 (10) TMI 148 - AT - CustomsConfiscation - redemption fine - penalty - import of Carnet - goods cannot be re-exported within stipulated time - contravention of provisions of N/N. 04/2018 – Cus. dated 18.01.2018 - HELD THAT:- The goods in question were imported for a temporary purpose under a Carnet and applicable Notification with the clear condition of being re-exported within 2 months. Apparently the said period of two months was allowed to be extended by the competent authority. It is observed that the goods still could not be re-exported within the extended period that another request dated 18.12.2019 was made by the appellant for further extension of time. The appellant had quoted ‘Covid Pandemic’ as a reason for the impugned delay due to which the training with reference to imported survey model CMS-V-500 with accessories could not be completed by 20.03.2020 whereafter was the nationwide lockdown w.e.f. 24.03.2020. In the present case the extended time limit to re-export the goods expired on 21.12.2019. Though request for further extension was made on 18.12.2019 but the same was not accepted. Hence, the goods were required to be re-exported on 21.12.2019. By this date there was no COVID situation in India. The order of Supreme Court and the Ordinance of Ministry of Law and Justice give relief of time extension for such actions, under specified Act, which were to be completed or complied with after 20th March, 2020. Thus, it is clear that the Notification No.04/2018 has been violated. The very perusal makes it clear that the violation of the Notification No.04/2018 by the appellant gets covered under said provision. There are no infirmity in the order directing confiscation of these goods giving an option of paying the redemption fine (redemption fine already deposited and the impugned goods stands already re-exported). Commissioner (Appeals) is observed to have been meticulous while reducing the redemption fine from Rs.2.5 Lakhs to Rs.50,000/- on the ground of no malafide on the part of appellant. Hence, the said order is held to be reasonable and justified. Appeal dismissed.
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