2008 (5) TMI 103

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..... xport - adjudicating authority has himself observed that there was mistake on the part of the foreign supplier – hence penalty & redemption fine are set aside – Re-export is permissible - C/372/2007 - A/1045/2008-WZB/AHD - Dated:- 14-5-2008 - Ms. Archana Wadhwa, Member (J) Ms. Avani Mehta, Advocate, for the Appellant. Shri M.M. Mathkar, JDR, for the Respondent. [Order] - Vide impu .....

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..... r re-export of the goods. However, he has not given any reason as to why the goods should be confiscated or penalty should be imposed upon the importer. The Board's Circular No. 100/2003-Cus. dated 28-11-2003 is to the effect that where the Commissioner is satisfied about bona fides of mistaken import, he may allow re-export on payment of nominal penalty or without penalty as he deems fit, provide .....

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