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TMI Blog2013 (11) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... hey accordingly took up the matter with the supplier, who informed them that it was a wrong shipment and same may be re-exported. The appellant vide their letter dated 12.7.12 informed the Revenue that these goods have been sent wrongly by the supplier and accordingly requested to allow them to re-export the same. They also informed that as the supplier was ready to pay the freight and the local haulage charges etc. they may be permitted to re-export the goods without delay. The Revenue, however directed the appellant vide their letter dated 24.7.12 to file bill of entry for examination and informed that further necessary action could be taken as per law. Accordingly, the appellant filed a bill of entry dated 26.7.12 for clearance of 1531 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... QC) Order, 2009. Further exempted category of tyres which are not manufactured in India, could be imported only by the original equipment manufacturers. Revenue also referred to import of identical tyres at the other ports and found that the value declared by the appellant was much on the lower side. 4. Accordingly, the original adjudicating authority enhanced the value of the tyres to Rs. 63,61,682/- and allowed the re-export of the same on payment of redemption fine of Rs.15 lakhs and also imposed penalty of Rs.5 lakhs under Section 112 of the Customs Act. The appellants filed an appeal against the above order before Commissioner (Appeals) and submitted that inasmuch as the redemption fine and penalty imposed upon the appellant is much o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de by them to re-export the goods. However, instead of deciding on the said prayer of the appellant, they were advised to file a Bill of entry. It was in these circumstances that the appellant filed a Bill of entry along with invoice numbers. When the appellant has himself brought the fact of wrong shipment to the notice of the Revenue authorities, without filing the Bill of entry, subsequent filing of bill of entry by him cannot be held to be a cause for mis-declaration of the quality or the value of the goods. 8. We also take note of the Tribunals decision in the case of Guru Ispat Ltd. vs. CCE reported in [2003 (151 ELT 384 (Tri-Cal)] wherein the re-export of the wrongly shipped goods by the foreign supplier was allowed, by taking into ..... X X X X Extracts X X X X X X X X Extracts X X X X
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