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2023 (8) TMI 753

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..... Cargos in Customs Area Regulations, 2009, regarding the Bill of Entry No.4281619 dated 11.06.2021, which is now stationed at Chandra CFS, Chennai - As far as the implementation of CESTAT order is concerned, the petitioner has to elect either the re-export the goods or opt for destruction of 26 kids bikes. Without the petitioner electing, the respondents cannot comply with the CESTAT'S Order. This writ petition is disposed of by directing the petitioner to give an appropriate representation to the second respondent within a period of two (2) weeks from the date of receipt of a copy of this order. The second respondent shall dispose both the representations on merits and in accordance with law within a period of four (4) weeks from th .....

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..... r to re-export or for destruction of remaining 26 nos. of kids bikes is upheld. The redemption fine of Rs. 1,00,000/- (Rupees One Lakhs Only) is imposed for the entire goods. We direct that 157 nos. of kids bike has to be released on payment of redemption fine Rs. 5,000/- (Rupees Five Thousand Only). The requirement to pay redemption fine for 26 nos. of bikes for re-export is set aside. The penalty of Rs. 50,000/- imposed under Section 112 (a) of the Customs Act, 1962 is reduced to Rs. 1,000/- (Rupees One Thousand Only). 3. After the aforesaid order was passed, it appears that the petitioner has also paid the nominal duty that was imposed on 18.11.2022 amounting to Rs. 91,665/- which is inclusive of fine and penalty as was upheld by th .....

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..... 262 of 2022 in C/Appeal No.40021 of 2022. 10. I have also perused the representation filed by the petitioner dated 18.07.2022 and also perused the counter filed in support of the respondents. 11. The petitioner's representation dated 18.07.2022 is only for waiver of demurrage/storage charges vide issuing necessary detention certificate in terms of Regulation 6(l) of the Handling of Cargos in Cargos in Customs Area Regulations, 2009, regarding the Bill of Entry No.4281619 dated 11.06.2021, which is now stationed at Chandra CFS, Chennai. 12. As far as the implementation of CESTAT order is concerned, the petitioner has to elect either the re-export the goods or opt for destruction of 26 kids bikes. Without the petitioner electing, .....

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