TMI Blog2018 (9) TMI 2083X X X X Extracts X X X X X X X X Extracts X X X X ..... obile phones - enhancement of assessable value - HELD THAT:- The order by the original authority that goods should be redeemed and be re-exported is contradictory because if the goods are re-exported then the appellant will not have ownership of the goods and for such goods on which he does not have ownership he is made to pay redemption fine and if he does not pay redemption fine, the goods are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 11-9-2018 - Mrs. Archana Wadhwa, Member (J) and Shri Anil G. Shakkarwar, Member (T) Shri J.M. Sharma, AR, for the Appellant. Shri Mohd. Altaf, Assistant Commissioner (AR), for the Respondent. ORDER Present appeal is arising out of Order-in-Original No. 04/COMMISSIONER/NOIDA/CUS/16, dated 16-5-2016 passed by Commissioner of Customs, Noida. 2. Brief facts of the case a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of Customs Act, 1962. Aggrieved by the said order the appellant is before this Tribunal. 3. Heard the Ld. Counsel for the appellant. The Ld. Counsel submitted that as ordered by the original authority, the goods were re-exported. His only challenge is to confiscation and imposition of redemption fine and also imposition of personal penalty. Ld. Counsel has argued that inasmuch as the goods ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fine, the goods are Government's property in terms of Section 126 of Customs Act, 1962. In that situation, the order to re-export cannot be enforced by the appellant. We, therefore, are of the opinion that the original authority had option of either ordering re-export of the goods without confiscation of the same or he had option of confiscating the goods and giving an option to redeem the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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