2000 (2) TMI 264

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (T)]. - These are two appeals filed by M/s. G.V. International M/s. Satnam Overseas against two orders passed by the Commissioner of Customs, Jaipur ordering confiscation of goods and their release on payment of redemption fine and penalty. 2. Shri A. Samad, learned Advocate appearing on behalf of both the appellants, submitted that the appellants had imported Gas Can Refrigerant which on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... i, 1994 (70) E.L.T. 635 (Tribunal), in support of his contention that redemption fine and penalty cannot be imposed when the goods are allowed to be re-exported. 3. Dr. R. Babu, learned DR appearing on behalf of the Revenue submitted that the re-export can arise in various situation such as receipt of wrong goods bonafidely, re-export after addition of value in the goods imported or where there .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 111(d) of the Act and an option to pay fine in lieu of such confiscation is given, the effect of such option is to lift the prohibition. In other words the importer, appellant is entitled to import the goods and consume them within the country on payment of such redemption fine. Therefore, the simultaneous imposition of two conditions namely (i) imposition of fine in lieu of confiscation and (ii) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X