TMI Blog2003 (12) TMI 348X X X X Extracts X X X X X X X X Extracts X X X X ..... eet Ram Kait, Member (T) (Oral)]. This appeal is directed against Order-in-Original No. 32/99-CAU, dated 13-5-99, by which the ld. Commissioner has confiscated the goods under the provisions of 111(d) and misdeclaration under 111(m) read with Section 3(3) of the Foreign Trade (Development and Regulation) Act, 1992. He had, however, allowed them to redeem the goods on payment of a fine of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ple drawn was white. Therefore, they immediately informed the Customs vide their letter dated 13-3-99 that mere was a mix up as they were shocked to be informed that their supplier in Singapore vide fax dated 13-3-99 that there was a mix up at their supplier s end at Malaysia and as a result the goods are not RBD Palmolein oil. They regretted the mix up and wanted the Customs authorities to permit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nments were coconut oil and not palmolein oil. It was further submitted that the ld. Commissioner had particularly noted that according to their own admission, they had been informed by the suppliers by fax dated 11-3-99 but received by the importers on 13-3-99 that the consignment had been wrongly sent. It is, therefore, submitted that the goods had been deliberately misdirected. He further submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h it has been held that penalty can be imposed for improper import even though confiscated goods have been allowed re-export in as much as Section 112 and Section 125 operate in different fields. It is, therefore, submitted that even though the goods have been allowed to be re-exported accordingly by the Commissioner the confiscation of the goods and imposition of fine and penalties is legally pro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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