No Objection Certificate waiver for re-export permitted; Commissioner may allow re-export on discretion after bona fide mistake verified. Where goods were imported by bona fide mistake and contrary to the importer's instructions, the Commissioner may, in his discretion, permit re-export without requiring a No Objection Certificate, or may allow re-export on payment of a nominal penalty or without penalty, provided he is satisfied the import was a bona fide mistake.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No Objection Certificate waiver for re-export permitted; Commissioner may allow re-export on discretion after bona fide mistake verified.
Where goods were imported by bona fide mistake and contrary to the importer's instructions, the Commissioner may, in his discretion, permit re-export without requiring a No Objection Certificate, or may allow re-export on payment of a nominal penalty or without penalty, provided he is satisfied the import was a bona fide mistake.
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