TMI Blog2020 (2) TMI 1211X X X X Extracts X X X X X X X X Extracts X X X X ..... ports where import of such goods were allowed. Thus, the goods imported by appellants were not banned goods and therefore, the confiscation is set aside. Once the confiscation is set aside, question of redemption fine and penalty does not arise. Appeal allowed - decided in favor of appellant. - Customs Appeal No.70246 of 2019 WITH Customs Appeal No.70350 of 2019 - FINAL ORDER NO. 70130-70131/2020 - Dated:- 4-2-2020 - HON BLE MRS. ARCHANA WADHWA, MEMBER (JUDICIAL) HON BLE MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) APPEARANCE: Shri Kapil Vaish, Chartered Accountant for Appellant Shri B.K. Jain, Authorized Representative for Respondent PER : ANIL G. SHAKKARWAR Above stated two appeals are taken together for d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of redemption fine of ₹ 12 lakhs to be re-exported out of India. 3. Aggrieved by the said order and the earlier order dated 23 August, 2018 appellant is before this Tribunal. 4. Heard the learned Chartered Accountant Shri Kapil Vaish on behalf of the appellant. He has submitted that earlier the Original Authority had held that the goods were valued at around ₹ 38 lakhs and in the subsequent order he has enhanced the value of the goods to around ₹ 78 lakhs and that the invoice along with the packing list which was enclosed to the self-assessed Bill-of-Entry indicated CIF Value of goods to be ₹ 38,07,306.74/- and there was no ground for enhancing the value. He has further submitted that under similar c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s were allowed. We, therefore, hold that goods imported by appellants were not banned goods and therefore, we set aside the confiscation of the same. Once the confiscation is set aside, question of redemption fine and penalty does not arise. We, therefore, set aside the imposition of redemption fine and penalty on the said goods. Further, we direct the Revenue to allow trans-shipment of the said goods from ICD, Dadri to ICD, Tughlakabad or ICD, Patparganj suitable to Customs organization at the cost born by the importer i.e. appellant. On trans-shipment, the Customs Authorities shall examine subject goods for clearance to home consumption. 7. In above terms, we set aside the impugned orders and allow both the appeals. (Dictated and Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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