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TMI Blog2023 (5) TMI 823X X X X Extracts X X X X X X X X Extracts X X X X ..... how Cause Notice was issued, which was adjudicated by order dated 10.02.2023, declaring that the mobile phones were sought to be imported illegally. The value declared by the petitioner was redetermined at Rs.32,64,286/-. The mobile phones were ordered to be confiscated and an option was given to the noticee to redeem the same on a payment of redemption fine of Rs.3,26,429/-. The redemption was allowed only for the purpose of re-export. Further, a penalty of Rs.63,000/- under Section 112(a)(v) of the Customs Act and Rs.1,00,000/- under Section 114AA of the Customs Act, were imposed on the petitioner. Penalties of similar amount were also imposed on M/s Green Dot Air Express Pvt. Ltd., Shri Hrushikesh Mohanty, Shri Mukesh Rana, and Shri Mahi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les 2007 and re-determined as per Annexure E-5 of Show Cause Notice read with Section 14 of Customs Act, 1962. (iii) I, hereby, re-determine the value of Mobile phones (Apple brand I-phones) at Rs.32,64,286/- as per Annexure-B5 enclosed with the Show Cause Notice under Rule 4 and 5 of the Customs Valuation Rule 2007. (iv) I, hereby, confiscate the Mobile phones (Apple brand Iphones) having re-determined value of Rs.32,64,286/- alongwith concealing and packaging material pertaining to the said goods under Section 111(d), Section 111(l) and 111(m), Section 118 and 119 of the Customs Act, 1962. However, I offer an option to the Noticee to redeem the offending goods on payment of a Redemption Fine of Rs. 3,26,429/- (Rupees Three lakh twen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty as above." 7. It is the petitioner's case that pursuant to the Order-in-Original, he has already deposited the redemption fine of Rs.3,26,429/- and has also paid the penalty amount of Rs.63,000/- and Rs.1,00,000/-. He submits that despite the payment of the redemption fine and the penalty amount, the goods have not been released for the purpose of re-export. 8. It is contended by the learned counsel for the respondent that although the petitioner has deposited the redemption fine and has also paid the penalty amount, the other noticees have not deposited their respective penalties imposed upon them; since the entire amount of penalty has not been deposited, re-export cannot be allowed. 9. It is further contended that if the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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