An unpaid seller's application for re-exporting goods was allowed, no customs violation found.

The unpaid seller's application for re-exporting goods was accepted; no contravention under the Customs Act, 1962 was committed. While redemption fine is not payable for re-exported goods as per Supreme Court's judgment, considering the facts, redemption fine is reduced to Rs. 5,00,000/-. However, the penalty is upheld. Appeal partly allowed by CESTAT. .....

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