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2011 (1) TMI 783 - CGOVT - CustomsRevision applications - Re-export of cigarettes - In the cited cases where the goods were allowed for re-export by the Govt. of India and goods were disposed off by the Deptt., the redemption fine should not be deducted and only personal penalty may kindly be deducted from the sale proceeds/CIF value of the goods - The adjudicating authority has shown with calculation that the duty itself was more than the sale proceeds - Therefore he rightly rejected the refund claims. Moreover, the GOI order No. 452-454/08 dated 26-11-08 had specified that export option may be exercised within 60 days of the issue of said order - Since the re-export option could not be exercised within said stipulated period, the said orders cannot be made applicable for clearance of goods for home consumption - As such the impugned orders-in-appeal remains legally enforceable for clearance of goods for home consumption -The revision applications are therefore rejected.
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