{"id":157797,"date":"1999-08-12T00:00:00","date_gmt":"1999-08-11T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/siemens-ltd-vs-collector-of-customs-and-ors-on-12-august-1999"},"modified":"2018-08-15T13:56:47","modified_gmt":"2018-08-15T08:26:47","slug":"siemens-ltd-vs-collector-of-customs-and-ors-on-12-august-1999","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/siemens-ltd-vs-collector-of-customs-and-ors-on-12-august-1999","title":{"rendered":"Siemens Ltd. vs Collector Of Customs And Ors. on 12 August, 1999"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Siemens Ltd. vs Collector Of Customs And Ors. on 12 August, 1999<\/div>\n<div class=\"doc_citations\">Equivalent citations: AIR 2000 SC 3443, 1999 (66) ECC 581, 1999 (113) ELT 776 SC<\/div>\n<div class=\"doc_bench\">Bench: S Bharucha, R Lahoti, N S Hegde<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>1. Delay in filing proof of re-export is condoned.\n<\/p>\n<p>2. It is not necessary to go into any great detail. In respect of the goods<br \/>\nwith which we are concerned, the adjudicating authority said, so far as is relevant, thus :\n<\/p>\n<p>I order for confiscation of one unit Laser Imager valued Rs. 20 lakhs under Section 111(d) of Customs Act, 1962.\n<\/p>\n<p>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<br \/>\nthereon, if they desire to avail to keep it in India.\n<\/p>\n<p>I also give M\/s. Siemens the option to re-export the Laser Imager to Germany<br \/>\nwithin 3 months from the date of receipt of this order and in such case no duty<br \/>\nwill be chargeable.\n<\/p>\n<p>3. The Tribunal interpreted the order saying that if the appellant<br \/>\nwanted to keep the goods in India then it should pay the redemption fine and<br \/>\nduty and if, after payment of that duty, it still wanted to export them, it was<br \/>\nentitled to duty drawback in terms&#8217; of Section 74 of the Customs Act. But the<br \/>\nadjudicating authority had also given the appellant the concession that in case<br \/>\nit was re-exporting the goods within three months, it need not pay the duty.<br \/>\nThe Tribunal did not vary this order.\n<\/p>\n<p>4. The appellant paid the redemption fine of Rupees Six lakhs. It was<br \/>\nunable to re-export the goods within three months because of certain actions<br \/>\non the part of the Customs authorities with which we do not need to concern<br \/>\nourselves 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<br \/>\nwas 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.\n<\/p>\n<p>5. We think that, in these circumstances, the appellant&#8217;s appeal must be allowed and the respondents directed to refund to the appellant the amount of Rupees Six lakhs<br \/>\npaid as and by way of redemption fine.\n<\/p>\n<p>No order as to costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Siemens Ltd. vs Collector Of Customs And Ors. on 12 August, 1999 Equivalent citations: AIR 2000 SC 3443, 1999 (66) ECC 581, 1999 (113) ELT 776 SC Bench: S Bharucha, R Lahoti, N S Hegde JUDGMENT 1. Delay in filing proof of re-export is condoned. 2. It is not necessary to [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-157797","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Siemens Ltd. vs Collector Of Customs And Ors. on 12 August, 1999 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/siemens-ltd-vs-collector-of-customs-and-ors-on-12-august-1999\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Siemens Ltd. vs Collector Of Customs And Ors. on 12 August, 1999 - Free Judgements of Supreme Court &amp; 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