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Seeking re-export of goods - Absolute confiscation of goods - ...


Tribunal Finds Seizure of Goods Justified but Criticizes Lack of Re-export Option and Excessive Penalties.

May 11, 2024

Case Laws     Customs     AT

Seeking re-export of goods - Absolute confiscation of goods - breach of ‘intellectual property rights’ - The tribunal found that while the goods were correctly confiscated under sections 111(d), 111(f), 111(l), and 111(m) of the Customs Act, 1962, the option for re-export should have been given for goods that were importable under specific conditions. - It was determined that while the goods were rightly confiscated due to violations of import regulations, the method of handling the aftermath, including the destruction of goods and some of the penalty assessments, was inappropriate and exceeded legal authority.

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