Customs Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench consisting of Sulekha Beevi CS, Judicial Member and Sanjiv Srivastava, Technical Member held that no question of absolute confiscation or re-export when goods have been cleared for domestic consumption. The respondents, M/s.Pankaj Electronics had filed Bill of Entry No.4009612 dated 07.07.2011 for clearance of 183 units of used printers declaring the value at Singapore Dollars 11932 CIF. The appeal has been filed by Revenue against Order-in-Appeal C.Cus.No.873/2011 dated 30.12.2011 passed by the Commissioner of Customs (Appeals), Chennai.
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