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TMI Blog2014 (1) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of penalty - Held that:- The main reason advanced by the importer is that due to lack of market demand for the product, they are not clearing the goods, but wish to re-export the balance unclerared quantity to the foreign buyers. They have informed this vide letter dated 4-12-2009. Order of adjudicating authority while permitting re-export of the balance goods and exempting payment of interest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 27-6-2011 - Dr. P. Babu, J. Shri V.N. Ansurkar, Advocate, for the Appellant. Shri R. Nagar, SDR, for the Respondent. ORDER M/s. Hazel Mercantile Ltd. Mumbai imported Mosstanol L which was warehoused after filing necessary Bill of Entry. However, they failed to clear some of the quantity of imported goods which remained in warehouse beyond permissible warehousing period o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reliance on following decisions : (i) Spie Capag S.A. v. CCE, Mumbai - 2009 (243) E.L.T. 50 (Tri.-Mumbai) (ii) A.K. Jewellers v. CC, Mumbai - 2003 (155) E.L.T. 585 (Tri.-LB) 5. However, on going through the order, it is seen that these orders are not relevant in the instant case as the facts are different. The main reason advanced by the importer is that due to lack of market demand fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, penalties under Section 117 are for contravention, not expressly mentioned. But, there should be sufficient evidences to show mala fide intention resulting in contravention of any provisions warranting penalty. The order of the Tribunal cited supra, discusses this issue clearly and reads as follows : 5. Otherwise also there is no positive evidence on records to show that the appellant was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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