9911796707
TMI Blog2011 (3) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... s appeal No. 411/2009 filed by the importer after taking note of the judgment of the Full Bench of the Tribunal as well as the judgments of the Apex Court in accordance with law - Appeal is allowed by way of remand to Tribunal X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has found that the Importer had misdeclared the description of the goods under declared quantity imported and contravened prohibitions of import. Therefore he confiscated the goods covered by four bills of entry dated 3-8-2007 and six other earlier bills of entry under Sections 111(d), 111(l) and 111(m) under the Customs Act, 1962. Therefore the Commissioner confirmed a demand of ₹ 2,19,47,657/- along with applicable interest on the demand value of the consignments under import, as well as past consignments and imposed a fine and penalty on the import. The Exporter was warned. The importer also preferred an appeal against the said order before the Tribunal. 4. While considering the application for waiver of pre-deposit in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he supplier. However, this was not the reason on which the Hon'ble Supreme Court held that re-export could not be legally permitted. There was no provision for re-export in the facts of the case. Incidentally in the case on hand, the Commissioner found that the appellant had colluded with the importer in facilitating evasion of customs duty. This finding is fortified with the fact that several consignments had been imported by the same importer earlier falsely claiming DFRC benefit resorting to the same modus operandi with the collusion of the supplier. He refrained from imposing penalty on the appellant-exporter but warned them considering the loss of goods it had suffered. In the circumstances, they held that the request of the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Judgment and then pass appropriate orders on merits and in accordance with law. That would meet the ends of justice. Hence we pass the following : ORDER 7. The appeal is allowed. The impugned order passed by the Tribunal in Customs Appeal No. 379/2009 is set-aside. The appeal is remanded to the Tribunal to be heard along with the Customs appeal No. 411/2009 filed by the importer after taking note of the judgment of the Full Bench of the Tribunal as well as the judgments of the Apex Court in accordance with law. The Tribunal shall hear and dispose off the appeal on merits without in any way being influenced by any observations made by this court in this order as those observations are intended only to point out the inconsistent re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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