Customs, Excise and Gold Tribunal - Delhi
Hcl Hewlett Packard Ltd. vs Collector Of Customs on 22 January, 1997
Equivalent citations: 1997(92)ELT367(TRI-DEL)
ORDER Jyoti Balasundaram, Member (J)
1. The appellants herein assail the order of the Collector, Customs, New Delhi by which he has permitted re-export of 30 pcs. of Disc Drives found in excess of quantity declared in Bill of Entry on payment of fine of Rs. 2 lacs only, after confiscating them under Section 111(1) and (m) of the Customs Act, 1962. The appellants are aggrieved by the imposition of fine. The ld. Consultant Shri R. Subramanian submits that the provisions of Section 125 of the Customs Act, 1962 do not permit imposition of fine in the case of re-export of goods. To support his contention, he cites the order of the Tribunal in the case of Padia Sales Corporation v. C.C. 1992 (61) E.L.T. 90 Shri Jangir Singh, ld. DR reiterates the finding contained in the impugned order.
2. We find that it has already been held by the Tribunal that in the case of re-export of goods, the adjudicating authority is not empowered to impose any redemption fine; the Tribunal has followed its earlier order in case of Good Year India Ltd. vide its order No. A/32/90-NRB, dated 27-12-1990 in coming to its conclusion. Following the ratio of the above order which applies on all fours to the facts of the present case, we set aside the fine imposed upon the appellants and allow the appeal.