1997 (12) TMI 385

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..... ri Shankar, Member (T)]. The appeal is against confiscation of goods for the re-export of which the appellant had filed a bill of entry and imposition of penalty on the appellant. The representative of the appellant says that he limits the appeal to the imposition of penalty. 2. The facts as explained by the representative of the appellant are that a consignment of computer parts was mista .....

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..... aving been authorised by licence they were liable to confiscation. The appellant waived issue of written notice and was heard by the Collector. It reiterated the request for export. The Collector ordered confiscation of the goods for the reason that importer had not obtained a no objection certificate from the Reserve Bank of India and from the Chief Controller of Imports and Exports for the re-sh .....

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..... ry for the specific purpose of seeking re-export it could be considered to be the importer of the goods. We have to bear in mind that bill of entry was filed a few days after the appellant wrote its letter to the Customs explaining the position. Strictly speaking, it should not have filed a bill of entry, and the letter would have sufficed. We are not concerned with the liability of confiscation o .....

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