https://www.taxtmi.com/caselaws?id=99728 Where goods are ordered to be re-exported, the cited decisions indicate that redemption fine and duty cannot be levied at the same time, and that aspect was not examined in the impugned order. The Tribunal granted waiver of pre-deposit, set aside the impugned order, and remanded the matter for fresh consideration after hearing the appellants. The applicability of penalty under Section 112(a) was also directed to be reconsidered along with the remand, so the issues of redemption fine, duty, and penalty were not finally decided on merits. en-us Wed, 19 Apr 2000 00:00:00 +0530 Sat, 28 Jan 2012 13:59:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99728 Where goods are ordered to be re-exported, the cited decisions indicate that redemption fine and duty cannot be levied at the same time, and that aspect was not examined in the impugned order. The Tribunal granted waiver of pre-deposit, set aside the impugned order, and remanded the matter for fresh consideration after hearing the appellants. The applicability of penalty under Section 112(a) was also directed to be reconsidered along with the remand, so the issues of redemption fine, duty, and penalty were not finally decided on merits. Case-Laws Customs Wed, 19 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99728