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TMI Blog2016 (5) TMI 738X X X X Extracts X X X X X X X X Extracts X X X X ..... ny purpose served by re-exporting such goods as these goods are electric goods which have become obsolete by now. There has not been any default on the part of appellant as a reason for not allowing them relinquishment of the title of the goods, when the appellants had paid all the rents, interest and other charges and penalties which are payable as per provisions of Section 68 of the Customs Act 1962. - Decided in favour of appellant - C/557/2006-DB - Final Order No. 20274/2016 - Dated:- 12-2-2016 - Smt. Archana Wadhwa, Judicial Member and Shri Ashok K. Arya, Technical Member For the Appellant : Shri N. Anand, Advocate For the Respondent : Shri Pakshi Rajan, AR ORDER Appellant is in appeal in respect of certain ele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recting him to take necessary action on the request of the appellant for re-export of the goods in accordance with the law. Meanwhile the appellants had gone for examination of the goods and they found out that out of the 16 bonded consignments/goods 4 consignments had already been auctioned by Customs without any intimation to them and remaining 12 consignments/goods were found to be in open condition. However the Assistant Commissioner in his order dated 07.04.2006 allowed the appellant to re-export the goods in consequence of Tribunal s order dated 08.02.2005 mentioned above. 1.2.1. The appellants point out that before the order was passed by Assistant Commissioner on 06.04.2006 the appellants had given a letter to relinquish the g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt goods and the remaining goods also they were ready to auction. It is on record that the goods were not in a condition suitable for re-export, when the permission for re-export was finalized and penalties had already been paid by the importer-appellant. 4.2. The appellants are before this Tribunal with a request that they be allowed to relinquish their goods because there cannot be any purpose served by re-exporting such goods as these goods are electric goods which have become obsolete by now. Considering full facts and circumstances on record, we are of the considered view that the request of the importer-appellant deserves to be accepted. There has not been any default on the part of importer-appellant as a reason for not allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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