SIEMENS LIMITED Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) Delay in filing proof of re-export is condoned.

(2.) It is not necessary to go into any great detail. In respect of the goods with which we are concerned, the adjudicating authority said, so far as is relevant, thus:

(3.) The Tribunal interpreted the order saying that if the appellant wanted to keep the goods in India then it should pay the redemption fine and duty and if, after payment of that duty, it still wanted to export them, it was entitled to duty drawback in terms of Section 74 of the Customs Act. But the adjudicating authority had also given the appellant the concession that in case it was re-exporting the goods within three months, it need not pay the duty. The Tribunal did not vary this order.