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2020 (5) TMI 68 - AT - CustomsRedemption of goods for the purpose of re-export only - Section 125 of the Customs Act, 1962 - HELD THAT:- Tribunal in the case of NATHI MAL RUGAN MAL VERSUS COMMISSIONER OF CUSTOMS, NHAVA SHEVA, RAIGAD [2018 (11) TMI 99 - CESTAT MUMBAI] after referring to Section 125 of the Customs Act, 1962 as well as various decisions have observed that no such condition that the goods can be redeemed only for re-export can be imposed. Further, in the case of HBL POWER SYSTEMS LTD. VERSUS CC, VISAKHAPATNAM [2018 (7) TMI 793 - CESTAT HYDERABAD], similar view was taken. The order passed by the Commissioner (Appeals) that the goods can be redeemed only for re-export is unjustified - The impugned order is modified to the extent of setting aside the direction by the commissioner (Appeals) that the goods can be redeemed only for re-export. As already directed by the Commissioner (Appeals), the adjudicating authority shall quantify the redemption fine payable by the appellant within 30 days from the date of receipt of certified copy of this order. Appeal allowed in part.
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