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2018 (5) TMI 732 - AT - CustomsConfiscation of goods - penalty - diversion of imported goods - violation of import conditions - plea of the appellant is that the re-export could not take place because the permission to re-export the goods was given late on 10.03.2012 and there has been no illegality committed by the appellant - Held that: - the appellant had imported the impugned goods and had signed a re-export bond to reexport the goods within six months but the same was not done. After nine months, they applied for extension of the period of export for more six months, which was granted to them on 10.03.2011. Since they had themselves applied late for the extension, their argument that they could not re-export due to late permission appears fallacious. It is clear that there was a deliberate intent to take wrongful advantage of N/N. 158/95-Customs dt. 14.11.1995. Therefore, the conclusion that follows is that the appellant never intended to re-export the goods and just wanted to divert the goods, which is not the purpose for which the Notification has granted exemption. Therefore, it is evident that the appellant mis-utilized the provisions of the said Notification - confiscation upheld. The imposition of redemption fine in lieu of confiscation and imposition of personal penalty are justified - having regard to the totality of facts and circumstances of the case, the redemption fine and penalty are excessive - the quantum of redemption fine and penalty reduced. Appeal allowed in part.
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