GHANSHYAM METAL UDYOG Vs. COMMISSIONER OF CUS., KANDLA

JUDGEMENT

(1.) VIDE impugned order, the Commissioner of Customs by accepting the appellants stand that the goods imported by them were wrongly sent by the foreign supplier, who had asked for recall of the material permitted re -export of the same. However, while allowing the re -export, he confiscated the goods with redemption fine of Rs. 2 lakhs and also imposed penalty of Rs. 10,000/ -.

(2.) AFTER hearing both sides, I find that the adjudicating authority has accepted the appellants stand that the importer had not placed any order for goods other than Terse grade aluminium scrap and as such, the goods shipped in the present condition owing to the circumstances narrated by the foreign supplier, which was in any case to the contrary to the instructions of importer, there is no reason for denying the request for re -export of the goods. However, he has not given any reason as to why the goods should be confiscated or penalty should be imposed upon the importer. The Boards Circular No. 100/2003 -Cus. dated 28 -11 -2003 is to the effect that where the Commissioner is satisfied about bona fides of mistaken import, he may allow re -export on payment of nominal penalty or without penalty as he deems fit, provided that he is satisfied that the goods have been imported as a result of bona fide mistakes contrary to the importers instructions. Inasmuch as, in the present case, the adjudicating authority has himself observed that there was mistake on the part of the foreign supplier, I do not consider it to be a fit case for imposition of penalty or redemption fine. The same are accordingly, set aside.