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TMI Blog2014 (6) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... tional Commissioner in terms of the provisions of Section 125 of the Customs Act, 1962. Redemption with the condition of re-export is very harsh penalty. - the adjudicating authority has travelled a bit too far in the matter & his order regarding re-export order of imported goods is arbitrary. The imposed goods are restricted but that does not mean that they cannot be allowed to be brought in India at all. Held that:- The issue stands dealt by Commissioner (Appeals) in details and he has passed the impugned order by following the precedent decision of the Tribunal. As regards quantum of redemption fine, the Revenue has not shown as to how the quantum of redemption fine of ₹ 8 lakhs imposed on the appellant is on the lower side. R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the tyres were found as declared in the import documents. 4. In terms of the guidelines prescribed in the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) Order, 2009, CBEC Circulars/ Instructions dated 29.11.2011, 15.12.2011 and Public Notice No. 01/2012 dated 24.01.2012 issued by the Commissioner of Customs, ICD, TKD, Delhi which reads as under:- No person shall by himself or through any person on his behalf, import, store for sale, sell or distribute imported tyres (Which include pneumatic tubes) that do not conform to the specified standards and that do not bear the BIS standard Mark except imported by Original Equipment Manufactures (OEM) and / or their authorized companies for fitment on vehicles or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ality Control) order, 2009. For the import clearance of the subject goods, the importer did not submit the valid BIS Certification and also did not establish as to be covered under the exempted category of BIS Certification. 8. Since the impugned goods under import clearance have been imported in contravention of the provisions of the Pneumatic Tyres and Tubes for Automotive Vehicles (Quality Control) order, 2009 issued under Section 14 of the Bureau of Indian Standard Act, 1986, they are liable for confiscation under Section 111(d) of the Customs Act, 1962. 9. The Adjudicating Authority after going through the facts of the case on records, ordered for the confiscation of the subject goods under Section 111(d) of the Customs Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty is resorted to make it prohibitively expensive for importer so that he does not try it again in the future. In the present case, I find that R.F. and penalty have been imposed but the imported goods have not been allowed to be released in the domestic market for reasons not explained in the impugned order. It has to be acknowledged that the imported goods have been accompanied by a certificate of the origin, which has been issued by an agency, which is authorized. The said certificate certify the origin of the imported goods from their respective countries. Some of the brands of the imported goods are renowned internationally. Therefore the imported goods cannot be treated as of substandard quality. I, therefore find that the adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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