2023 (12) TMI 262

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....llant ORDER SOMESH ARORA The matter pertains to inadvertent import of battery scrap which was declared at the time of import as Cast Iron Scrap. The same was found in one of the container out of 15 imported through high seas sales by the present appellant-importers. While description and quantity was found to be correct in 14 containers, in one container it was found to be mis-declared throug....

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....002 (141) ELT 635 (Mad.) Ajanta Watch Co Vs. C.C.C, Ahmedabad.-2004 (171) ELT 350 (Tri- Mumbai) Siemens Ltd. Vs. C.C.-1999 (113) ELT 776 (S.C.). 3. On the point of imposition of penalty, the learned seeks to rely on the judgments of SANDEEP GARG & COMPANY VS. C.C JAMNAGAR (PREV), GUJARAT-2023 (7) TMI 642-CESTAT-AHMEDABAD pleading that since at this stage, there is no mens rea, no penalty i....

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.... as well as imposition of penalty and its quantum was justified. 5. Considered, the flow of the decisions in the recent past on redemption fine on re-export is in favor of assessee based on the proposition that on reexport no import takes place on the soil of India and therefore the goods are not redeemed within the territory of India and therefore the redemption fine no more remains imposable. T....