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TMI Blog1990 (12) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... . - The appeal arises out of an Order No. VIII/12/ACU/10/31/87, dated 24-3-87 of the Addl. Collector of Customs permitting the appellants to re-export the goods on payment of redemption fine of Rs. 5,000/-. 2. The appellants manufacture and sell tyres and tubes. A consignment of Tie bars and Tie chains sent by M/s. Gordon B. Miller & Co., U.S.A. arrived at Delhi airport by flight A.I. 199/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edemption fine. She brought to our notice paragraph 128 of the Handbook of Import and Export Procedures 1985-88 which reads as follows :- "The fine/penalty imposed in respect of unauthorised imports is likely to be heavy and may lead to even confiscation of the goods or prosecution of the importer/owner of the goods. In special circumstances the importer/owner of the goods may be allowed to re-sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation reads as follows : "Section 125. Option to pay fine in lieu of confiscation. - (1) Whenever confiscation of any goods is authorised by this Act, the officer adjudging it may, in the case of any goods, the importation of exportation whereof is prohibited under this Act or under any other law for the time being in force, and shall, in the case of any other goods, give to the owner of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avoid confiscation by paying the fine imposed. However, there is no provision under the Act empowering the Collector to re-export the goods on payment of redemption fine. The order passed by the Collector is, therefore, without jurisdiction. The reliance placed by Ms. Mann on Para 128 of the Handbook of Import and Export Procedures 1985-88 is irrelevant to the facts of the case. 8. We, there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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