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Seeking permission to re-export of mobile phones - case of...

Petitioner Demands Release of Mobile Phones for Re-Export After Paying Fines; Courier Company Penalties Disputed.

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Customs May 20, 2023 Case Laws HC
Seeking permission to re-export of mobile phones - case of petitioner is that despite the payment of the redemption fine and the penalty amount, the goods have not been released for the purpose of re-export - The other co-noticees on whom the penalties have been imposed are the courier company and its employees. They are admittedly not the employees of the petitioner and he has no control over the actions of those noticees. Since the petitioner has deposited the requisite redemption fine and has deposited the penalty imposed upon him, the respondent is required to release the goods for the purpose of re-export - HC

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Acts Income Tax