https://www.taxtmi.com/caselaws?id=73472 The Appellate Tribunal CEGAT, BOMBAY allowed the appeal against the penalty imposed on the appellant for attempting to export mandrex tablets without authorization. The Tribunal found that since mandrex tablets were not prohibited for export at the time, no penalty could be imposed. It was also noted that there was no violation of Export Baggage Rules as the tablets were not in the appellant's or passengers' suitcases. The penalty was set aside, and any paid amount was directed to be refunded to the appellant. The judgment emphasized the importance of legal compliance and proper interpretation of customs laws in penalty imposition cases. en-us Tue, 10 Nov 1987 00:00:00 +0530 Wed, 01 Jun 2011 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73472 The Appellate Tribunal CEGAT, BOMBAY allowed the appeal against the penalty imposed on the appellant for attempting to export mandrex tablets without authorization. The Tribunal found that since mandrex tablets were not prohibited for export at the time, no penalty could be imposed. It was also noted that there was no violation of Export Baggage Rules as the tablets were not in the appellant's or passengers' suitcases. The penalty was set aside, and any paid amount was directed to be refunded to the appellant. The judgment emphasized the importance of legal compliance and proper interpretation of customs laws in penalty imposition cases. Case-Laws Customs Tue, 10 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73472