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Issues:
1. Exemption from duty under Customs Notification No. 152/94 for imported second-hand goods. 2. Confiscation, redemption fine, and penalty under Customs Act. 3. Permission for re-export of goods without payment of duty but with redemption fine and penalty. Analysis: 1. The appellant, a charitable institution, imported second-hand goods claiming duty exemption under Customs Notification No. 152/94. The goods were found to be less than 10 years old, requiring a specific import license. The adjudicating authority confiscated the goods but allowed redemption on payment of a fine and imposed a penalty. The Commissioner (Appeals) reduced the redemption fine and penalty but upheld the confiscation. The appellant sought permission to re-export the goods, citing their charitable activities and lack of duty exemption certificate. The Commissioner (Appeals) allowed re-export after payment of duties, fine, and penalty, referencing previous judgments and Supreme Court decisions. 2. The appellant contended that all conditions for duty exemption were met as the goods were for charitable purposes. The lower authorities were criticized for not allowing clearance considering the nature of the goods and the appellant's charitable status. However, the Tribunal upheld the confiscation due to the lack of a specific import license for the second-hand goods. The challenge mainly focused on the quantum of redemption fine and penalty. The appellant primarily sought permission for re-export without fines or penalties, relying on previous Tribunal orders and Supreme Court decisions regarding re-export of goods under certain conditions. 3. The Tribunal considered precedents where re-export was allowed under specific circumstances. In one case, re-export was permitted on payment of fine and penalty, reducing the initial amounts imposed by the Commissioner. In another case, re-export without duty payment but with a fine was allowed due to inadvertent mis-declaration. In the present case, the appellant's inability to clear the goods led to a request for re-export to the foreign supplier. Following the established precedents, the Tribunal allowed re-export without duty payment but with a reduced redemption fine and penalty. The impugned order was modified accordingly, granting permission for re-export under specified financial terms. This detailed analysis of the judgment highlights the issues of duty exemption, confiscation, redemption, and re-export permissions, providing a comprehensive understanding of the legal proceedings and decisions made by the authorities involved.
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