https://www.taxtmi.com/caselaws?id=82722 Imported goods remained liable to confiscation because the importer had not made a prior declaration of intention to re-export under Section 77 of the Customs Act, 1962, and had not obtained detention for re-export under Section 80. The earlier cases cited by the appellant were distinguishable on those statutory compliances, which were absent here. As the request for re-export was raised only at the appellate stage, the goods could not be placed on the same footing as in those decisions. The request to allow re-export without fine or penalty was rejected. en-us Wed, 04 Jan 1984 00:00:00 +0530 Wed, 06 Jul 2011 18:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82722 Imported goods remained liable to confiscation because the importer had not made a prior declaration of intention to re-export under Section 77 of the Customs Act, 1962, and had not obtained detention for re-export under Section 80. The earlier cases cited by the appellant were distinguishable on those statutory compliances, which were absent here. As the request for re-export was raised only at the appellate stage, the goods could not be placed on the same footing as in those decisions. The request to allow re-export without fine or penalty was rejected. Case-Laws Customs Wed, 04 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82722