9911796707
TMI Blog2002 (8) TMI 653X X X X Extracts X X X X X X X X Extracts X X X X ..... . Pandit, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned Order, the Commissioner of Customs (Port), Kolkata has confiscated the newsprint imported by the appellant company with an option to them to re-export the same on payment of redemption fine of Rs. 5,50,000.00 (Rupees five lakh fifty thousand), Rs. 8,10,000.00 (Rupees eight lakh ten thousand) and Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he required percentage of mechanical woodpulp and hence, they approached the Commissioner of Customs for allowing them the re-export of the goods. Thereafter, a sample was also sent by them for test purposes and it was reported that the mechanical woodpulp is 55%. They again approached the Revenue for re-export of their goods. The Commissioner, vide his impugned Order, allowed the re-export on pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as the foreign supplier has sent them the wrong goods, they cannot be penalised by imposition of redemption fine upon them for the purposes of re-export. He also draws our attention to the observations made by the Commissioner to the effect that the bona fides of the appellants are not doubted. He submits that as per the decision of the Hon'ble Supreme Court in the case of Siemens Ltd. v. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of less than 70%. In fact, from the impugned Order, we find that the Commissioner has not imposed any penalty upon the appellants, taking into consideration their bona fides. In these circumstances, following the ratio of the earlier decisions of the Supreme Court and the Tribunal referred supra, we set aside the imposition of redemption fine upon the appellants and allow their appeal according ..... X X X X Extracts X X X X X X X X Extracts X X X X
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