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TMI Blog2019 (5) TMI 1534X X X X Extracts X X X X X X X X Extracts X X X X ..... of any specific provision in the Act or the Rules which confer on the adjudicating authority the power to direct the importer to re-export the goods, we find no error in the order of the Tribunal in setting aside the order-in-Original to this limited extent alone, much less a substantial question of law warranting interference u/s 130-A of the Act. The question whether the adjudicating authority has the power to pass an order afresh, rejecting grant of redemption, was neither in issue nor was it examined by the Tribunal. It would be wholly inappropriate for this Court, in proceedings u/s 130-A of the Act - Application dismissed. - C. E. A. No. 175 of 2018 - - - Dated:- 20-9-2018 - SRI RAMESH RANGANATHAN AND SMT KONGARA VIJAYA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 112(a) of the Act. Aggrieved thereby, the respondent herein preferred an appeal to the Commissioner (Appeals) who, by his order dated 19.07.2016, remanded the matter to the Additional Commissioner. The matter was readjudicated by the Additional Commissioner who, by his order dated 09.09.2016, re-confirmed the confiscation of the goods under Section 111(d) of the Act and gave the importer an option to redeem the goods only for the purpose of re-export on payment of redemption fine of ₹ 2,00,000/- under Section 125 of the Act. In addition, a penalty of ₹ 1,00,000/- was imposed on the importer under Section 112(a) of the Act. Aggrieved thereby, the respondent herein again the carried the matter in appeal to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view that the Tribunal was justified in holding that, in the absence of a specific provision conferring power on the adjudicating authority to direct re-export of the goods as a condition precedent for grant of redemption on payment of fine, no such power was available to be exercised by the authorities concerned. It is only if power is conferred on the authority under the Act or the Rules, can it be exercised in terms thereof; and, in the absence of any specific provision in the Act or the Rules which confer on the adjudicating authority the power to direct the importer to re-export the goods, we find no error in the order of the Tribunal in setting aside the order-in-Original to this limited extent alone, much less a substantial quest ..... X X X X Extracts X X X X X X X X Extracts X X X X
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