TMI Blog2016 (10) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... s not apply as the issue decided is entirely different. In the case, the goods were shipped wrongly by the foreign supplier whereas as per the fact of the present case, the mistake is on the part of the appellant that despite knowing the validity of the registration they allowed foreign supplier to ship the goods. The mistake has occurred, there is no mala fide behind such mistake or to gain undue benefit from such mistake. The justice can be met if redemption fine and penalties are reduced - Redemption fine reduced from ₹ 5,20,000/- to ₹ 2 lakhs and penalties from ₹ 2,60,000/- to ₹ 1 lakh - appeal disposed off - decided partly in favor of appellant. - C/87586/2015 - A/86096/16/SMB - Dated:- 29-2-2016 - Shri Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.3.2014. Therefore no mala fide can be attributed to the appellant. He further submits that it is the appellant who suo moto informed the Customs department regarding this fact. He further submits that as per the Foreign Trade Policy where an authorization expires during the month of such authorization shall be deemed to be valid until last date of the concerned month. As per this provision even if it is accepted that the six months have expired on 23.3.2014 but it shall be deemed to be valid till 31.3.2014. Therefore it cannot be said that the import has taken place beyond the expiry of the registration. He submits that the appellant has proposed to re-export the goods. In case of such unintentional mistake, re-export of the goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... till 23.3.2014 did not take any action to intimate to the foreign supplier of the goods accordingly, the illegal export has taken place. On going through the judgments relied upon by the Ld. Counsel, I find that in those judgments the goods were shipped wrongly by the foreign supplier whereas as per the fact of the present case, the mistake is on the part of the appellant that despite knowing the validity of the registration they allowed foreign supplier to ship the goods. In the facts and circumstances of the case related to the import of the subject goods and on the observation that whatsoever mistake has occurred, there is no mala fide behind such mistake or to gain undue benefit from such mistake. I am therefore of the view that jus ..... X X X X Extracts X X X X X X X X Extracts X X X X
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