JUDGMENT

S.P.BHARUCHA, J.

(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 iii(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. 6,00,000.00 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 reexport the Laser Imager to Germany within 3 months from the date of receipt of this orders 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