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2014 (8) TMI 78 - CESTAT BANGALORERe-export of goods - Confiscation of goods already done - Commissioner has allowed the importer to re-export the goods and has reduced the fine for redemption of the confiscated goods - Held that:- When the goods are liable to confiscation under Section 111, re-export cannot be permitted on payment of fine. In this case also, Hooka Flavour containing nicotine was a restricted item and was imported without licence and there was under-valuation also rendering the goods liable to confiscation - Following decision of Commissioner of Customs, Kolkata Vs Grand Prime Ltd. [2003 (7) TMI 73 - SUPREME COURT OF INDIA] - Decided in favour of Revenue.
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