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2018 (10) TMI 1571 - AT - CustomsImport of restricted item - PRODOTTO NW 775058 (Special Boiling Point Sprit for footwear industry) - importers requested for allowing them to re-export the items as they were not aware that the said import of the goods were restricted - Held that:- Para 2.20 of the Foreign Trade Policy allows import of the goods only through State Trading Enterprises. Sub-para c of the same is to the effect that – “DGFT may, however, grant an authorization to any other person to import or export any of the goods notified for exclusive trading through STEs”. As such it is clarified that even the grant of authorization is for import of the goods for exclusive trading through STEs and is not to be given to any other independent importer - import of this Special Boiling Point Spirit was not permissible in terms of the said para 2.20 and is un-authorized. The appellant had made a request for re-export of the same before the Adjudicating Authority, which request stands accepted by the Adjudicating Authority. Redemption fine - Held that:- It is a settled law that where the goods are allowed to be re-exported, the redemption find cannot be imposed - redemption fine set aside. Penalty - Held that:- It is not the Revenue’s case that the appellant had tried to import the restricted items by mis-declaring their description or there was any mala-fide on their part. The value of the goods is only to the extent of 40,000 and the same were imported by the appellant for use in the manufacture of their final product and not for the trading purpose so as to earn profit - penalty not warranted. The redemption fine and penalty set aside and the re-export of the goods allowed - appeal disposed off.
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