https://www.taxtmi.com/caselaws?id=81894 The court denied the application for re-export of confiscated items, a Canon Camera, and a gold chain, due to the applicant's failure to declare the goods as required by the Customs Act. Despite the applicant's claim of ignorance, the judge found the lack of declaration and the choice to use the Green Channel without disclosure indicated an attempt to evade the declaration process. The decision emphasized the importance of adhering to Customs Act provisions, specifically the obligation to declare goods for re-export benefits, and highlighted the consequences of non-compliance with customs regulations. en-us Mon, 01 Jun 1992 00:00:00 +0530 Wed, 29 Jun 2011 15:58:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81894 The court denied the application for re-export of confiscated items, a Canon Camera, and a gold chain, due to the applicant's failure to declare the goods as required by the Customs Act. Despite the applicant's claim of ignorance, the judge found the lack of declaration and the choice to use the Green Channel without disclosure indicated an attempt to evade the declaration process. The decision emphasized the importance of adhering to Customs Act provisions, specifically the obligation to declare goods for re-export benefits, and highlighted the consequences of non-compliance with customs regulations. Case-Laws Customs Mon, 01 Jun 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81894