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TMI Blog2013 (9) TMI 943X X X X Extracts X X X X X X X X Extracts X X X X ..... rature as indicated for the products which were classifiable under Customs Tarff Act 2709. - the issue needs thorough in depth consideration, which can be done only at the time of final disposal of the appeals. - stay granted partly. Re-export on Payment of Fine - The plea for the re-export of the goods on payment of the fine as imposed by the adjudicating authority, seems to be in accordance with the law as the adjudicating authority had already held it so - But since the adjudicating authoritys order was not complied within the thirty days limit - the lower authorities were directed to allow re-export of the goods on payment of redemption fine. - Appeal No.C/130, 111 to 113, 150 to 154, 136, 182 & 183/12 - - - Dated:- 10-1-2013 - Mr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kh (penalty) [u/s 114AA] Shri Hardik Modh 7. Shri Girish Kumar Agarwal C/152/12 1. Rs.25 Lakh (penalty) [u/s 112(a)] 2. Rs.25 Lakh (penalty) [u/s 114AA] Do 8. M/s. Samchira DMCC C/153/12 1. Rs.25 Lakh (penalty) [u/s 112(a)] Do 9. Shri Hukumat Tarachand Bhojwani C/154/12 1. Rs.5 Lakh (penalty) [u/s 112(a)] 2. Rs.5 Lakh (penalty) [u/s 114AA] Do 10. Shri Ashish Batavia C/136/12 Rs.5 Lakh (penalty) Shri Anil Balani 11. M/s. Frost International Ltd. C/182/12 1. Rs.1 Crore (fine) 2. Rs.25 Lakh (penalty) S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spective statements and their subsequent cross examination. We find that the chemical examiner CRCL, Vadodara had given a report that the samples are other than crude mineral oil gas condensed and natural gasoline. On further query, CRCL Vadodara maintained their earlier findings recorded in the test report. It is seen that there is a neutral test report issued by SGS Pvt. Ltd. which would indicate that the product which is imported has completely distilled much before the temperature as indicated for the products, which are classifiable under Customs Tarff Act 2709. Since there are divergent views, we find that the issue needs thorough in depth consideration, which can be done only at the time of final disposal of the appeals. 5. We find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 14.03.13. Subject to such compliance being reported, applications for waiver of the pre-deposit of the balance amounts involved are allowed and recovery thereof stayed till the disposal of appeals. 8. At this stage, ld. counsel appearing on behalf of M/s. Samchira DMCC would state that since the goods are abandoned, they should be allowed to clear the goods for re-export. We find that the adjudicating authority had given an option to M/s. Frost International Ltd. to redeem the goods under confiscation on payment of fine of Rs.1 crore within thirty days of the receipt of the order or within such extended period as the adjudicating authority may on sufficient cause being shown allow the goods for re-export on redemption. We find that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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