https://www.taxtmi.com/caselaws?id=99689 A four-month shortfall in the continuous foreign stay requirement under Public Notice No. 3(PN)/97-2002 was treated as condonable in view of the appellant's long stay abroad, return to India for permanent settlement, and the disturbed conditions overseas. The authority held that, on these facts, indulgence was justified and the appellant was relieved from confiscation, redemption fine and personal penalty under Section 111(d) of the Customs Act, 1962. Consequential relief was granted. en-us Tue, 28 Sep 1999 00:00:00 +0530 Fri, 16 Mar 2012 19:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99689 A four-month shortfall in the continuous foreign stay requirement under Public Notice No. 3(PN)/97-2002 was treated as condonable in view of the appellant's long stay abroad, return to India for permanent settlement, and the disturbed conditions overseas. The authority held that, on these facts, indulgence was justified and the appellant was relieved from confiscation, redemption fine and personal penalty under Section 111(d) of the Customs Act, 1962. Consequential relief was granted. Case-Laws Customs Tue, 28 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99689