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2018 (10) TMI 110 - AT - CustomsRe-export of Confiscated goods - Redemption fine for the purpose of re-export of goods - penalty - import of prohibited goods without BIS Certification - case of Revenue is that the appellant imported the prohibited goods without any BIS certification which was rightly confiscated - non-compliance of the provisions of Foreign Trade Policy read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992. Held that:- Admittedly the appellant did not have the BIS certification which was required for the purpose of import of the impugned goods. Further the Commissioner of Customs has rightly confiscated the goods. Further, in view of the order of the Commissioner of Customs, the goods have been re-exported also vide various shipping bills which are on record dated 05.02.2018. The Hon’ble Supreme Court in the case of Siemens Ltd. [1999 (8) TMI 84 - SUPREME COURT OF INDIA] held that once the goods are re-exported then in that event, the redemption fine is not imposable - thus, redemption fine imposed by the Commissioner for the purpose of re-export is not sustainable in law. Penalty - Held that:- Since the appellant has violated the conditions of Foreign Trade (Development and Regulation) Act, therefore, the penalty imposed on the appellant under Section 112(a) is justified - penalty upheld. Appeal allowed in part.
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