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Customs - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Re-export of confiscated goods - if the appellant does not ...

Case Laws     Customs

July 22, 2020

Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of goods is set aside so as to facilitate re-export of impugned goods - Once the confiscation is set aside, the question of imposition of redemption fine does not arise - Further, on setting aside confiscation, imposition of penalty also does not arise.

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