2007 (2) TMI 82

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..... 2006-NB(SM) - Final Order No. 616/2007-SM(BR)(PB) - Dated:- 5-2-2007 - [Order per] - Heard both sides. 2. The appellant filed this appeal against the impugned order on the ground that the Commissioner of Customs (Appeals) on one hand allowed the re-export of the goods and also upheld the imposition of redemption fine and penalty. The contention is that as the goods were ordered to be re-ex .....

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..... ds. 5. I find that the issue raised by the appellant whether the imported goods are liable for fine and penalty in case the order regarding re-export was granted is answered by the Larger Bench of the Tribunal in the case of A.K. Jewellers (supra), after relying upon the decision of Hon'ble Supreme Court in the case of Collector v. Elephanta Oil Industries Ltd . reported in 2003 (152) E.L .....

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..... y. 7. At this stage, the appellant asked for reduction in quantum of redemption fine and penalty on the Ground that there was no intention on their part to evade payment of duty. I find that the appellant made import of sun control/dust control film by declaring as polyester film and dust control or sun control are liable for anti-dumping duty and on the present consignment the goods are liabl .....

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