2016 (5) TMI 738

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..... Pakshi Rajan, AR ORDER Appellant is in appeal in respect of certain electric goods which he imported during 1995-96 though goods were cleared under warehousing bill of entry and kept in warehouse. This warehousing period was extended by the Department on the request of the appellant. Meanwhile the appellant asked for permission for  re-export of the goods. Customs gave re-export permission .....

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..... r of the lower authority wherein appellants were asked to pay duty concerning the impugned goods. Against this order of Commissioner (Appeals) appellants preferred an appeal before the Tribunal and Tribunal in its order dated 08.02.2005 in the case of Microland Vs. CCE, Bangalore [2005 (185) E.L.T. 109 (T)] passed the order setting aside the Commissioner s order remanded the matter to original aut .....

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..... n right condition to be exported by the appellants. However the Department did take note of the request for relinquishment by the appellants and passed the order. Against the order of Assistant Commissioner passed on 06.04.2006 (issued on 07.04.2006) the appellant went in appeal before the Commissioner (Appeals), who passed his Order No. 132/2006 dated 25.09.2006 confirming the order-in-original d .....

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..... been careful, and especially when they have all along been approached by the appellants regarding re-export and when the appellants had paid the penalties imposed by the Customs for re-export. Finally when the appellants went for examination of the goods they found that without any intimation to them, Customs auctioned part goods and the remaining goods also they were ready to auction. It is on r .....

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..... harges and penalties which are payable as per provisions of Section 68 of the Customs Act 1962. 5.    In view of the discussions above and the analyses the appellant s request for relinquishment of the goods deserves acceptance and the Department is directed to accept the said request of the appellants. The Appeal is allowed in above terms.
Case laws, Decisions, Judgements, Ord .....

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