2008 (5) TMI 103

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..... he Commissioner of Customs by accepting the appellant's stand that the goods imported by them were wrongly sent by the foreign supplier, who had asked for recall of the material permitted re-export of the same. However, while allowing the re-export, he confiscated the goods with redemption fine of Rs. 2 lakhs and also imposed penalty of Rs. 10,000/-. 2. After hearing both sides, I find that the a .....

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..... isfied that the goods have been imported as a result of bona fide mistakes contrary to the importer's instructions. Inasmuch as, in the present case, the adjudicating authority has himself observed that there was mistake on the part of the foreign supplier, I do not consider it to be a fit case for imposition of penalty or redemption fine, The same are accordingly, set aside. (Pronounced in the o .....

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