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TMI Blog2023 (11) TMI 838X X X X Extracts X X X X X X X X Extracts X X X X ..... ll pending with the DGFT and no order has yet been made on the said application. The interests of justice would demand that the matter be remanded to the file of the adjudicating authority awaiting the response from the DGFT on the application made by the appellant and then, pass an appropriate speaking order based on any such communication from the DGFT on the application for import authorization of the restricted items made by the appellant - Appeal allowed by way of remand. - HON BLE MR. P. DINESHA , MEMBER ( JUDICIAL ) Smt. A. Aruna , Advocate for the Appellant Shri M. Ambe , Deputy Commissioner for the Respondent ORDER This appeal is filed against the Order-in-Appeal No. Seaport C.Cus.II No. 463/2023 dated 03.07.2023 passed by the Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ibid. to redeem the said goods for the limited purpose of re-export only upon the payment of redemption fine of Rs.15,000/-. He has also ordered imposition of penalty under Section 112(a)(i) ibid. 6. Feeling aggrieved, it appears that the appellant filed an appeal before the first appellate authority, but however, even the first appellate authority vide impugned Order-in-Appeal dated 03.07.2023 having held that there was no irregularity or illegality in the order passed by the original authority, thereby rejecting their appeal, the present appeal has been filed before this forum. 7.1 The Ld. Advocate would submit at the outset that Titanium Powder is only a restricted item, but not a prohibited item under the Customs Act and therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Foreign Trade (Development and Regulation) Act requires licence for import of any restricted item, failing which the import of the said item would be deemed to be prohibited. 8.2 He would further draw my attention to paragraph 11 of the impugned order of the first appellate authority wherein the first appellate authority has held that when goods categorized as restricted requiring an import licence are imported without licence, they may be treated as prohibited. 9. Having heard the rival contentions, I find that the only issue to be decided is: whether the authorities below were correct in imposing redemption fine while ordering re-export of the imported Titanium Powder? 10.1 Facts are not in dispute. What the original authority has miss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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