TMI Blog2015 (10) TMI 2259X X X X Extracts X X X X X X X X Extracts X X X X ..... e having been made and returned the money through bank and also agreed to bear the expenses with regard to re-export of thee goods. - even in a case where anti-dumping duty is imposed after the orders for supply of goods are placed but before their import the importer can legitimately request for re-export on the ground that the import has become economically unviable due to anti dumping duty. Further it has been mentioned in the primary adjudication order that LDPE was more expensive than PP and therefore, it appeals to reason that the appellant would not collude for getting the supply of cheaper goods while paying for more expensive goods. - It is obvious from this observation of the primary adjudicating authority that no foul play was su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the goods with an option to redeem the goods for re-export on payment of redemption fine and also imposed penalty as above. The Commissioner (Appeals) upheld the order of the primary adjudicating authority. 3. In its appeal before CESTAT, the appellant has strenuously argued that (i) orders for the goods were placed on 20.7.2009 (ii) the price of LDPE was higher than the price of PP (iii) part payment for the goods was sent prior to shipment of the goods (iv) payment was made by the appellant against documents through Bank and when the mistake was pointed out to the suppliers, they reimbursed the payment made with regard to the goods through the bank. (v) There are several judgments to the effect that in case of wrong supply by the su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... multi-national on M/s Basell International Trading FZE. It is also seen that the documents relating to the import goods were released by the bank after receiving the balance amount from the appellant. It is also an admitted fact that when the appellant took up the matter with the supplier immediately on coming to know that goods imported were different from the goods ordered, the supplier immediately confessed to the mistake having been made and returned the money through bank and also agreed to bear the expenses with regard to re-export of thee goods. The contention of the Revenue that whole exercise might have been to avoid anti-dumping duty on PP imposed vide Notification No.82/2009 dated 30.7.2009 devoid of any basis and is pure conjec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 384 (Tri-Kolkata). HCL Comnet Systems Services Ltd. v. C.C., New Delhi - 2003 (158) ELT 349 (Tri-Del.) Our attention was also drawn to the Circular of the Board No.100/2003 dated 28.11.2003 wherein the CBEC has observed that in case of wrong shipments where no mala fide is suspected re-export may be allowed on payment of a nominal penalty or without penalty. The judgment of CESTAT in the case of Authentic Impex vs. C.C. (General), Mumbai (supra) cited by the ld. A.R. for Revenue is related to the import of goods which required import licence and therefore has no applicability with regard to the present case. In the case of Sripathi papers and Boards Pvt. Ltd. (supra) cited by the ld. A.R., the goodss were found to be hazardous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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