TMI Blog2003 (6) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... oodyear India Ltd. v. Collector of Customs - Final Order No. A/32/90-NRB, dated 27-12-90, Padia Sales Corporation v. Collector of Customs - 1992 (61) E.L.T. 90, Skantrons (P) Ltd. v. Collector of Customs - 1994 (70) E.L.T. 635 and HCL Hewlett Packard Ltd. v. Collector of Customs - 1997 (92) E.L.T. 367. 3.Heard both the sides. 4.The contention of the appellants is that the adjudicating authority has no jurisdiction to confiscate the goods and impose redemption fine in lieu of confiscation while permitting the importer to re-export the goods. The appellants mainly relied upon the decision of the Hon'ble Supreme Court in Siemens Limited v. Collector of Customs - 1999 (113) E.L.T. 776. The contention of the appellants is that the Hon'ble Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Madras High Court in the case of Sankar Pandi v. Union of India Another - 2002 (141) E.LT. 635 (Mad.) = 2002 (49) R.L.T. 130. We find that in this case, the importer made a request to re-export the goods and the goods were allowed to re-export on payment of redemption fine. The appellants challenged the order before the Hon'ble Madras High Court. Hon'ble Madras High Court after taking into consideration the facts and circumstances of the case, reduced the penalty and ordered that on payment of penalty, the petitioner is allowed to re-export the goods. We find that this decision also does not advance the case of the appellants on the issue under consideration. 7.The appellants relied upon the following decisions in support of their argu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... judicating authority permitted the re-export of the goods on payment of redemption fine. The Tribunal modified the order holding that the goods are confiscated, but the appellants are entitled to redeem the same on payment of redemption fine. The ultimate effect of the order of the Tribunal was to delete permission given to the importer to re-export the goods. In the case of Skantrons (P) Ltd. (supra) it was held that imposition of redemption fine on confiscation of goods, while giving option to re-export, is not correct in law. In the case of HCL Hewlett Packard Ltd. (supra), after relying upon the decision of Padia Sales Corporation (supra), the Tribunal held that the adjudicating authority has no power to impose redemption fine in the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h of these two actions is independent and is permitted by law. An order whereby both are combined, therefore, is not contrary to law. 11.If we take up the issue from another angle that where the adjudicating authority allows re-export of the prohibited goods and in such a case, by holding that the order of confiscation and redemption fine is not justifiable, this will make the provisions of Section 125 of the Customs Act redundant which specifically empowers the adjudicating authority to exercise his powers in respect of prohibited goods. As confiscation and redemption fine in lieu of confiscation and re-export are two independent actions, hence the view taken that in case the assessee is allowed to re-export, the confiscation and redempt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were also allowed to re-export. 13.The contention of the appellants is that the bill of entry was filed on the basis of invoice value and the price mentioned in the shipping bill was a negotiated price and the appellants produced the copies of the correspondence between them and the exporter where the exporter agreed to supply the goods on the above mentioned price. The contention of the appellants is that in reply to the show cause notice, these letters were produced before the adjudicating authority and the adjudicating authority without considering the same held that the appellant has misdeclared the value of the goods. 14.We find that in reply to the show cause notice in para 5 the appellants specifically mentioned that supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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