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2023 (11) TMI 838 - AT - CustomsLevy of Redemption fine while ordering re-export of the imported Titanium Powder - restricted goods or prohibited goods - HELD THAT:- What the original authority has missed is the application addressed to the DGFT, though belatedly, which only shows the bona fides of the appellant. When pointed out as to the requirement of licence, the appellant appears to have immediately made an application and there are no disputes that the said application is still pending with the DGFT and no order has yet been made on the said application. The interests of justice would demand that the matter be remanded to the file of the adjudicating authority awaiting the response from the DGFT on the application made by the appellant and then, pass an appropriate speaking order based on any such communication from the DGFT on the application for import authorization of the restricted items made by the appellant - Appeal allowed by way of remand.
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