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2020 (2) TMI 8 - AT - CustomsRe-export of imported goods - low Aromatic White Spirit - grant of authorization from DGFT for import of the impugned goods - HELD THAT:- The Original Adjudicating Authority has ordered to redeem the goods and re-export the same. Further, the goods were confiscated for violation of the provisions of the Customs Act read with Foreign Trade Policy. The Foreign Trade Policy has not provided for restriction by any other importers than State Trading Enterprises to import the same. As per the policy, after getting an authorization from DGFT persons other than State Trade Enterprises can import the impugned goods. There has been a violation of such none production of authorization from DGFT. The order to re-export the same is not sustainable - that part of the impugned order through which the impugned goods were ordered to be re exported after redemption is set aside - clearance of the impugned goods for home consumption on the payment of redemption fine ordered through the impugned orders along with customs duties required to be paid is allowed - all personal penalties set aside. Appeal allowed in part.
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