Direction of absolute confiscation and re-export on payment of redemption fine is meritless

Hardex Vs Commissioner of Customs (CESTAT Bangalore) CESTAT Bangalore held that order of the lower authorities directing absolute confiscation and allowing redemption solely to re-export on payment of redemption fine and penalty is without any merit. Facts- The appellant had filed a Bill of Entry for clearance of the imported good viz. industrial composite solvent by declaring its classification under CTH 38140010 which corresponds to the Heading ‘organic solvents and thinners, not elsewhere specified or included’. Due to mounting demurrage and immediate requirement of the imported goods t...