V.K. Jain, Member (T)

1. Heard Shri B.N. Pal, learned Advocate on the Stay Petition filed by the applicant/appellant company. He submits that when this case was heard on the last occasions, the Bench had directed the Customs to produce a legible copy of the Shipping Bill.

2. Leard J.D.R., Shri A. Hore has presented a copy of the Shipping Bill filed by the applicant/appellant company. Learned Advocate submits that in this case, the shipment had been allowed by the Customs Officer after the examination. The applicant/appellant company had exported the goods only after taking the Customs Permission on the Shipping Bill. In this case, a redemption fine of Rs. 20,000.00 (Rupees twenty thousand) and a penalty of Rs. 10,000.00 (Rupees ten thousand) have been imposed upon the applicant/appellant company.

Heard Shri A. Hore. learned J.D.R. for the Revenue.

3. I find that in this case, the goods had been exported after the examination done by the Customs. When the goods were not available for confiscation, the question of redemption fine does not arise. Secondly, the applicant/appellant company had exported the goods after taking the Customs Permission. As such, prima facie, no redemption fine and penalty can be imposed on the applicant/appellant company. As such, I grant stay to the applicant/appellant company for redemption fine as well as for penalty.

Pronounced in the open court.