TMI Blog2021 (3) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... d when the goods are released only for the purpose of re-export. Penalty u/s 112(a) of the Customs Act - HELD THAT:- The Commissioner (Appeals) has already taken a lenient view by reducing the penalty from ₹ 4 lakhs to ₹ 2 lakhs. However, it is noted that the appellant has suffered huge charges towards demurrage and detention besides having to incur freight charges on the re-export. Taking this into consideration and also the fact that the appellant has not profited from the import as the goods were re-exported, the penalty can be reduced from ₹ 2 lakhs to ₹ 1,00,000/-. The impugned order is modified to the extent of setting aside the redemption fine totally and reducing the penalty from ₹ 2 lakhs to &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tified for exclusive trading through STEs. Therefore, the appellant is not authorized to import kerosene. 2. As per the information given by SIIB, adjudication proceedings were initiated and Order in Original No. 29/2019 dated 27.5.2019 was passed confirming that the goods imported are Kerosene. The original authority directed the appellant to reexport the goods and for that purpose of such re-exporting, redemption fine of ₹ 6 lakhs was imposed. Besides this, the original authority imposed a penalty of ₹ 4 lakhs under section 112(a) of the Customs Act, 1962. Against such order, the appellant preferred an appeal before Commissioner (Appeals) who vide order impugned herein upheld the finding that the goods imported are Kerosene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri S. Balakumar supported the findings in the impugned order. It is stressed by him that the appellant has misdeclared the goods and therefore the above case laws relied by the ld. Counsel for the appellant cannot be applied to the facts of the present case. It is further stated by him that the Commissioner (Appeals) has already given substantial reduction in redemption fine and penalty. He prayed to dismiss the appeal. 5. Heard both sides. 6. From the judgment of the Hon'ble jurisdictional High Court in Sankar Pandi, it is seen that when the goods are re-exported no redemption fine can be imposed. The said decision was affirmed by the Hon'ble Supreme Court as reported in 2018 (360) ELT A214 (SC). The Tribunal in the decision ..... X X X X Extracts X X X X X X X X Extracts X X X X
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