9911796707
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Issues:
1. Confiscation and penalty imposed on imported goods found defective. 2. Applicability of para 2.42 of the import and export policy for replacement goods. Analysis: 1. The appeal challenged the Order-in-Appeal upholding the confiscation and penalty imposed on the appellant's goods found defective upon import. The appellant imported Black Berry Wireless Handsets Model 7730, which were later re-exported due to being defective and replaced by the foreign supplier. The customs authority, upon examination, found the re-imported goods to be old and sought to seize and confiscate them. The appellant participated in the adjudication proceedings, leading to the confiscation of the goods with an option to redeem on payment of a fine and penalty. The Commissioner (Appeals) upheld the original order, prompting this appeal. 2. The main contention revolved around the applicability of para 2.42 of the Handbook of Procedures of Export and Import Policy for replacement goods. The appellant argued that the re-exported and re-imported goods were the same model, thus fulfilling the conditions of para 2.42. The appellant's advocate relied on a previous case to support their argument. Conversely, the department contended that the replacement goods must be identical to avail the benefit of para 2.42. However, upon reviewing the submissions and records, the judge found that the goods re-exported and re-imported were indeed the same model, meeting the conditions of para 2.42. As the appellants complied with the specified conditions, including the timely replacement and absence of remittance, the judge concluded that they were entitled to the benefit of para 2.42. In conclusion, the judge set aside the Order-in-Appeal and allowed the appeal in favor of the appellant, emphasizing the applicability of para 2.42 for replacement goods under the import and export policy.
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