2024-VIL-1494-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs - Warehousing, Provisional Release, Re-export - Appellant imported goods declared as "Printed Circuit Board" (PCB) and filed B/E for warehousing the goods - DGI concluded that the consignment was mis-declared with respect to description, quantity, and value. Upon examination, the quantity of PCBs was found to be less than declared, and many were found to be old and used - The goods were placed under seizure, and a show cause notice was issued. The appellant requested permission to re-export the goods, which was granted subject to the execution of a bond for the full value and a bank guarantee - Whether the appellant is eligible for relaxation from the security of Rs.4 Crores demanded in the provisional release order for re-export of the goods – HELD - in the case of re-export of goods, regardless of any alleged offence, there would be no duty implication - in cases where the goods are proposed to be re-exported, the redemption fine and penalty should be minimal or set aside, as the goods are not meant for home consumption - the present case is on a stronger footing as the goods were meant for warehousing in the SEZ, and it cannot be expected that a person operating in the SEZ or warehousing in the SEZ can have a malafide intention to evade duty. Therefore, a bond for the total value of the goods is sufficient for releasing the seized goods for re-export, and the appellant is not required to provide the additional bank guarantee of Rs.4 Crores - the appellant is allowed to re-export the goods only on the execution of a bond for the value of the goods without any bank guarantee or any other security – the appeal is allowed
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