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2023 (7) TMI 891 - AT - CustomsImport of insecticide without a valid licensee or directly from the manufacturer - importer has not registered their goods with CIB & RC as prescribed in the manner - Option to given to re-export the goods - Redemption fine - penalty - import of Cartap Hydrochloride Technical 98% - Paraquat Diochloride 42 % Technical - prohibited goods or not - HELD THAT:- The goods have been ordered for re-export. The appellant is not contesting the order directing to re-export. Appellant is contesting only the redemption fine and penalty imposed. In the appellant's own case [2017 (7) TMI 519 - CESTAT CHENNAI] on the very same issue and import of identical goods, the Tribunal set aside the redemption fine and penalties. Thus, it can be seen that the import was also made from manufacturer viz., M/s. Liyang Chemical Factory, China. The Hon'ble Apex Court in the case of Siemens Limmited Vs. Collector of Custom [1999 (8) TMI 84 - SUPREME COURT] held that no redemption fine can be imposed when the goods are re-exported. The redemption fine and penalties imposed require to be set aside - impugned order is modified to the extent of setting aside the redemption fine and penalties imposed without disturbing the order of confiscation and direction to re-export. The appeal is partly allowed.
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