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M/s Bathel Exim International Pvt. Ltd. Versus Commissioner of Customs, Tuticorin

2016 (4) TMI 682 - CESTAT CHENNAI

Confiscation as prohibited goods - Seizure of silver oak wood - Re-export allowed on payment of redemption fine and imposed penalty under Section 112(a)(i) of Customs Act, 1962 - Held that:- by following the ratio laid down by Apex Court in the case .....

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t), Chennai [2014 (9) TMI 326 - Madras High Court], the appellant is directed to deposit ₹ 50,000/- towards redemption fine and entire amount of penalty and make prayer for re-export since mis-declaration surfaced on record. Such mis-declaratio .....

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42521/2014 - Final Order No. 40036/2016 - Dated:- 6-1-2016 - D. N. Panda, Member (J) For the Appellant : Mr Hari Radhakrishnan, Adv For the Respondent : Mr R Subramanian, AC (AR) ORDER Seizure of the silver oak wood is undeniable. The seizure resulte .....

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of Customs Act, 1962. But prayer of learned counsel is that re-export having been ordered by the adjudicating authority the appellant shall do the same within the time that may be stipulated by the Tribunal upon adjudication of the appeal. 2. So far .....

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. In respect of the penalty, the argument of the appellant is that section 112(a)(i) of Customs Act, 1962 imposes penalty in the case of goods which are prohibited in nature. When the goods are re-exported, such penalty is not imposable. 4. Revenue s .....

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granted to the assessee to re-export the same would not mean sub-clause (a) of Section 112 of the Customs Act, 1962 would not stand attracted. It was further held that Section112 of the Customs Act is different from the confiscation of the goods und .....

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d by the Hon'ble High Court of Madras in the case of Chennai Marine Trading (P) Ltd. Vs. Commissioner of Customs (Seaport - Import), Chennai - 2014 (304) ELT 354 (Mad.). While deciding the case of Chennai Marine Trading (P) Ltd. (supra), the Hon& .....

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