2001 (4) TMI 274

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..... Commissioner (Appeals) confirming the order of the Assistant Commissioner confiscating under clause (d) of Section 111 of the Act polyester fabrics valued at Rs. 38,888/- imported by the appellant on the ground that import licence which was required for its clearance was not produced, and imposing penalty on him. 2. The matter was adjourned on the last occasion at the request of the appellant. T .....

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..... nse with the production of licence. There is no provision in law that an import licence is not required for goods which are to be re-exported. The confiscation of the goods therefore has to be sustained. However, the evidence produced by the appellant indicates that it imported these goods solely in order to export the resultant products and leniency therefore is called for. Accordingly, I set asi .....

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