Home Case Index All Cases Customs Customs + AT Customs - 2009 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 426 - AT - CustomsRe-export-Confiscated goods- Foreign Exporter seeking re-export of such goods from India. Goods under import liable to confiscation on account of misdeclaration. Supreme Court in 2003(155) E.L.T. 417(S.C.) held in similar situation that re-export. Where goods imported are liable to confiscation, such goods cannot be allowed re-export and bona fide of exporter not relevant. Impugned order containing finding on collusion of appellant with importer in evading duty and several consignments fraudulently imported before. Held that- impugned order rejecting request for re-export sustainable.
|