2020 (12) TMI 963

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..... ) Shri Mainak Bose & Shakeel Md. Akhter, both Advocates for the Respondents (s) ORDER This is a Revenue appeal; Brief facts of the case are that M/s. R.R. Enterprises, the respondents have imported Run Flat Tyres from Dubai, UAE and filed two Bills of Entry No. 5986859 and 5987532 both dated 07.12.2019. Upon examination of the goods, it was found to be branded radial car tyres and accordingly t .....

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..... -export the said goods. On an appeal filed by the respondent, Commissioner (Appeals), vide order dated 09.07.2020, set aside the redemption fine and penalty imposed. 2. Learned Authorised Representative appearing for the department reiterates the findings of the Order in Original and submits that wrongdoing on the part of the foreign exporter cannot be treated as bona fide act on the part of the .....

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..... He submits that the order passed by Commissioner (Appeals) needs no intervention. 4. Heard both sides through video conferencing and perused the appeal records. 5. On going through the impugned order, it appears that learned Commissioner (A) finds from the facts of the case that the appellant has already submitted documentary evidence before the lower adjudicating authority that there has been a .....

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..... hority has concluded that though there was mis-declaration of brand and quality of goods imported, there was nothing on record to show that there was a malafide intention on the part of the importers. In fact, immediately after the fact of mis-declaration came to light, the importer conveyed the same to the foreign supplier who has instantly admitted mistake on their part and they were ready to ta .....

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..... that once the goods are allowed to be redeemed on payment of fine in lieu of confiscation, it is not open to the adjudicating authority to impose further conditions on the goods. Putting such a condition, would cause double jeopardy to the appellant. In the fact of absence of malafide intentions being established conclusively, and in the absence of no evidence to the contrary, redemption fine is n .....

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