TMI Blog2011 (5) TMI 95X X X X Extracts X X X X X X X X Extracts X X X X ..... emption fine and imposed penalty - Revenue contention that the goods liable for confiscation cannot be re-exported - Held that: The apex court has dealt with the similar case [Commissioner of Customs, Kolkata vs. Grand Prime Limited (2003 -TMI - 46603 - SUPREME COURT OF INDIA)], held that the exporter had the title of the goods and was entitled to re-export is not sustainable - There is no provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On adjudication of the case, the original adjudicating authority ordered confiscation of imported beverages valued at Rs. 8,56,714/- and gave the permission to re-export the goods on payment of redemption fine of Rs. 50,000/- and imposed penalty of Rs. 10,000/- on Shri Deepak Kumar. This order was challenged by the Revenue before the Commissioner (Appeal) on the basis of their contention that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rules, 1955 as well as the provisions of Chapter 1A of the General Notes of Import Policy of ITC (HS) Classification of export and import items 2009-2014. 4. While arguing the case on behalf of the Revenue, Shri Rajendra Nagar, Learned SDR brought to the notice the various decisions in the case of Commissioner of Customs, Kolkata vs. Grand Prime Limited 2003 (155) ELT 417 (SC) and in the case ..... X X X X Extracts X X X X X X X X Extracts X X X X
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