AUTHENTIC IMPEX Vs. COMMISSIONER OF CUSTOMS (GENERAL)

JUDGEMENT

(1.) THE present appeal is directed against Order -in -Appeal No. 848/MCH/JC/ICD(M)/2012 dated 09 -10 -2012 passed by the Commissioner of Customs (Appeals), Mumbai Zone -I, wherein ld. Commissioner (Appeals) upheld the impugned order and dismissed the appeal of the appellant. The fact of the case is that the appellant filed Bill of Entry No. 2904709, dated 07 -03 -2011 for the clearance of 24.110 M. Tones of 'old white and coloured, cut wiper industrial rags' valued Rs. 14,52,787/ - classified under CTH 63109010 as woolen rags. On examination, it was revealed that out of 480 bales, 180 bales are coloured and remaining 300 bales white. It was verified that the goods are not completely pre -mutilated and they are identical form and appear to be new. It was also reported that the goods are not of wool or hosiery but appeared to be of cotton. The Dy. Chief Chemist on examination vide Test Report No. 730, dated 15 -03 -2011 given following report.

(2.) ON the other hand, Shri Senthil Nathan, Dy. Commissioner (A.R.) reiterates the findings of the impugned order.

(3.) AFTER hearing both sides and considering all aspects of the case, we find merit in the arguments of the learned Consultant that since the goods are to be re -exported, the issue of valuation need not be gone into. In view of the fact that the importers were not involved in any past offence and their inability to get the goods released was on account of non -availability of the required certificate from the Drugs Control Authorities, we are of the view that a lenient consideration is called for. Accordingly, we set aside the penalty imposed on the appellants and reduce the redemption fine to a token amount of Rs. 25,000.00 (Rupees Twenty -five thousand) subject to the condition that the appellants shall take release of the consignment and re -export the same immediately thereafter. The appeal is partly allowed.