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TMI Blog2008 (12) TMI 530X X X X Extracts X X X X X X X X Extracts X X X X ..... The Revenue is in appeal against the order of the Commissioner (Imports) permitting re-export of York Air Conditioner Screw Chiller imported by the respondents herein vide Bill of Entry dt. 30-12-2005 with a warning that in future they should ensure that no such item is imported containing HCFC 22 Gas. According to the Revenue, fine and penalty should have been imposed while allowing re-export. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e which the item Air Conditioner is freely importable. However, in case of import of Air Conditioners filled with HCFC 22 (R-22) Gas, Customs have been raising objections and asking the exporters to produce import license. 3. The matter has been examined and it is clarified that import of Air Conditioners is free in terms of ITC (HS) Classification of Export and Import. The DGFT is in consult ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Environment and Forest. The industry is, therefore, advised to file their application for import licenses for products containing HCFC - 22 gas. These applications will be considered for issuance of licenses based on the advise of the Ministry of Environment and Forest. On the basis of the above, he has concluded that DGFT itself came out clearly on this issue only on 08-02-2006 which is s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in para-8 of the Larger Bench decision, it has been held that it is open to the adjudicating authority to impose redemption fine as well as penalty even when permission is granted for re-export which would lead to the conclusion automatically that the adjudicating authority has discretion to impose or not to impose fine and penalty, and that imposition of fine and penalty is not mandatory. 3. In ..... X X X X Extracts X X X X X X X X Extracts X X X X
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