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TMI Blog2011 (1) TMI 783X X X X Extracts X X X X X X X X Extracts X X X X ..... t be exercised within said stipulated period, the said orders cannot be made applicable for clearance of goods for home consumption - As such the impugned orders-in-appeal remains legally enforceable for clearance of goods for home consumption -The revision applications are therefore rejected. - 371/17-19/B/ 2010-RA-CUS - 13-15/2011-Cus. - Dated:- 21-1-2011 - Shri D.P. Singh, J. S/Shri A.M. Sachwani and N.J. Heera, Advocates, for the Assessee. [Order]. These revision applications have been filed by the applicants against orders-in-appeal passed by the Commissioner of Customs (Appeals) Mumbai with respect to orders-in-original as mentioned in column 2, 3 4 respectively of the following table :- S. No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d an appeal with the jurisdictional Commissioner Customs (Appeals), Mumbai who rejected the same and upheld the orders-in-original. Again aggrieved by the order of Commissioner (Appeals), applicants preferred revision application. The GOI vide their order No. 452-454/08 dated 26-11-2008 allowed the applicants to re-export the goods on payment of reduced redemption fine and penalty. 3. Meanwhile the department disposed off the impugned goods and realized the sale proceeds. 4. Applicants have claimed refund of sale proceeds of cigarettes less reduced penalty and fine amount as per GOI order No. 452-454/08 dated 26-11-2008. The Assistant Commissioner of Customs (Refund), CSI, Mumbai vide impugned orders shown at Col. No. 4 passed the order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Deptt., the redemption fine should not be deducted and only personal penalty may kindly be deducted from the sale proceeds/CIF value of the goods. 7. Personal hearing in these cases scheduled on 7-12-10 was attended by Shri A.M. Sachwani (Advocate) and Shri N.J. Heera (Advocate) on behalf of the applicants who reiterated the grounds of the revision application as mentioned above. 8. Government has carefully gone through the relevant case records including orders-in-appeal and orders-in-original. An identical/common issue is involved in these cases. Government takes up all these cases for decision by this common order. 9. Government notes that the main grounds of revision application are that since re-export was allowed deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X
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