JUDGMENT
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 :
I order for confiscation of one unit Laser Imager valued Rs. 20 lakhs under Section 111(d) of Customs Act, 1962.
However, I give the option to M/s. Siemens Ltd. Delhi for redeeming the Laser Imager on payment of fine of Rs. 6,00,000/- only and appropriate duty of Customs leviable
thereon, if they desire to avail to keep it in India.
I also give M/s. Siemens the option to re-export the Laser Imager to Germany
within 3 months from the date of receipt of this order and in such case no duty
will be chargeable.
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.
4. The appellant paid the redemption fine of Rupees Six lakhs. It was
unable to re-export the goods within three months because of certain actions
on the part of the Customs authorities with which we do not need to concern
ourselves here in any detail. To prevent further time being wasted, the appellant moved this Court by an interim application in this appeal and an order
was passed thereon on 22nd February, 1999. It is clear that by this order this Court, having regard to the facts that were brought to its notice, extended the period of three months fixed by the adjudicating authority for re-export of the goods, in which event neither the redemption fine nor the duty were to be paid. The re-export took place accordingly.
5. We think that, in these circumstances, the appellant’s appeal must be allowed and the respondents directed to refund to the appellant the amount of Rupees Six lakhs
paid as and by way of redemption fine.
No order as to costs.