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Issues involved: Appeal against order confirming duty, confiscating containers, and imposing penalty on the appellant.
Summary: 1. The appellant, a shipping line/steamer agent, imported consignment in 7 containers and re-exported 5 out of them. The remaining 2 containers were not re-exported due to a dispute with Customs authorities. The adjudicating authority held the appellant liable for duty, penalty, and confiscation of containers. 2. The first appellate authority upheld the duty liability but reduced the redemption fine and penalty. The consultant argued that the containers were old and of scrap value, hence duty should be based on scrap value, not the higher value determined by the authorities. 3. The Tribunal found that the appellant did not seek an extension for re-exporting the containers, but had been in constant communication with authorities to release the containers. The Tribunal accepted the consultant's argument that duty should be based on scrap value, reducing the redemption fine and penalty imposed. 4. The containers were held liable for confiscation under Section 111(o) of the Customs Act, 1962, due to the unfulfilled condition of re-export within the specified time. The Tribunal reduced the redemption fine and penalty imposed on the appellant. 5. The Tribunal disposed of the appeal by reducing the redemption fine to Rs. 1,000/- per container and the penalty to Rs. 500/-.
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