2014 (8) TMI 78 - AT - Customs

Re-export of goods - Confiscation of goods already done - Commissioner has allowed the importer to re-export the goods and has reduced the fine for redemption of the confiscated goods - Held that - When the goods are liable to confiscation under Section 111, re-export cannot be permitted on payment of fine. In this case also, Hooka Flavour containing nicotine was a restricted item and was imported without licence and there was under-valuation also rendering the goods liable to confiscation - Following decision of Commissioner of Customs, Kolkata Vs Grand Prime Ltd. 2003 (7) TMI 73 - SUPREME COURT OF INDIA - Decided in favour of Revenue.

Summary

The Appellate Tribunal CESTAT Bangalore allowed the Revenue's stay petition against an order allowing an importer to re-export goods and reducing the fine for redemption of confiscated goods. The Tribunal found a prima facie case for not allowing re-export based on a Supreme Court decision and stayed the operation of the impugned order during the appeal.