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TMI Blog2018 (10) TMI 1571X X X X Extracts X X X X X X X X Extracts X X X X ..... rization is for import of the goods for exclusive trading through STEs and is not to be given to any other independent importer - import of this Special Boiling Point Spirit was not permissible in terms of the said para 2.20 and is un-authorized. The appellant had made a request for re-export of the same before the Adjudicating Authority, which request stands accepted by the Adjudicating Authority. Redemption fine - Held that:- It is a settled law that where the goods are allowed to be re-exported, the redemption find cannot be imposed - redemption fine set aside. Penalty - Held that:- It is not the Revenue s case that the appellant had tried to import the restricted items by mis-declaring their description or there was any mala-fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing them to re-export the items. 2. In the above background, proceedings were initiated against them which stand adjudicated by the Commissioner vide his impugned order allowing the re-export of the goods subject to payment of redemption fine of ₹ 65,000. In addition he also imposed penalty of ₹ 65,000 in terms of Section 112 (a)(i) of the Customs Act, 1962. 3. Learned advocate appearing before me has submitted that the value of the said spirit is only to the extent of ₹ 40,111.14 and the same was imported by them for use in the manufacture of their own product i.e. various chemicals, polishes etc. meant for using in footwear manufacturing industry. The same has got nothing to do with the trading and the assessee ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... DGFT may, however, grant an authorization to any other person to import or export any of the goods notified for exclusive trading through STEs . As such it is clarified that even the grant of authorization is for import of the goods for exclusive trading through STEs and is not to be given to any other independent importer. As such, I agree with the Adjudicating Authority that import of this Special Boiling Point Spirit was not permissible in terms of the said para 2.20 and is un-authorized. 6. It is, further, seen that the appellant had made a request for re-export of the same before the Adjudicating Authority, which request stands accepted by the Adjudicating Authority. However, he has imposed redemption find of ₹ 60,000. Apa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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