https://www.taxtmi.com/caselaws?id=102366 Permission to re-export confiscated goods was granted where hardship was shown and the importer did not wish to continue the importation or manufacture activity. A finding based on examination of only three coils was held insufficient to extend to the remaining coils, so the confiscation was maintained on the proved facts but the redemption fine was reduced. The penalty was not sustained, and enhancement of value was no longer in issue once re-export was allowed. en-us Fri, 25 Jan 2002 00:00:00 +0530 Tue, 14 Feb 2012 16:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102366 Permission to re-export confiscated goods was granted where hardship was shown and the importer did not wish to continue the importation or manufacture activity. A finding based on examination of only three coils was held insufficient to extend to the remaining coils, so the confiscation was maintained on the proved facts but the redemption fine was reduced. The penalty was not sustained, and enhancement of value was no longer in issue once re-export was allowed. Case-Laws Customs Fri, 25 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102366