9911796707
TMI Blog2024 (7) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Bench has not been stayed by any Competent Court and therefore, there are no reason to deviate from the decision taken in the above case. Absolute confiscation is set aside and the appellants are allowed to re-export the impugned goods on payment of a fine, in lieu of confiscation, of Rs.12 Lakhs. Penalty imposed on the appellants under Section 112 of the Customs Act, 1962 is reduced to Rs.5 Lakhs - impugned goods are permitted to be re-exported subject to the compliance of the impugned order subject to the above modifications - petition allowed in part. - HON BLE Mr. S. S. GARG , MEMBER ( JUDICIAL ) And HON BLE Mr. P. ANJANI KUMAR, MEMBER ( TECHNICAL ) For the Appellants : Sh. Saurabh Kapoor , Advocate For the Respondent : Sh. Anur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the appeal filed by the appellants. Hence, these two appeals No. C/60250/2024 by the appellant and C/60251/2024 by the Director of the appellant. 2. Shri Saurabh Kapoor, learned Counsel for the appellants submits that the issue emanates from the same impugned order, the appeal against which, filed by M/s Star Spices, has been decided by this Bench, vide Final Order No.60319-60320/2024 dated 07.06.2024 in respect of Appeal Nos. C/60206/2024 and C/60207/2024. He submits that he is advancing the same arguments as in the case of M/s Star Spices. He further submits that the Bench allowed the reexport of the impugned goods and imposed suitable fine and penalties. He would also submit that though the Department has taken the stand that the appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 07.06.2024 and order as follows: 5. The appeal No. C/60250/2024 is partially allowed modifying the impugned order in the following terms: i. Absolute confiscation is set aside and the appellants are allowed to re-export the impugned goods on payment of a fine, in lieu of confiscation, of Rs.12 Lakhs(Rupees Twelve Lakhs only). Penalty imposed on the appellants under Section 112 of the Customs Act, 1962 is reduced to Rs.5 Lakhs (Rupees Five Lakhs only). ii. The impugned goods are permitted to be re-exported subject to the compliance of the impugned order subject to the above modifications. iii. The appellant shall submit an undertaking that the goods will not be routed back to the country. iv. An endorsement shall be made in the export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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