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    <title>2002 (6) TMI 475 - CEGAT, NEW DELHI</title>
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    <description>The court set aside the confiscation and penalty imposed on the Appellant for importing cordless phones, allowing re-export. Despite restrictions on specific features by the Ministry of Communications, the Appellant&#039;s reliance on a DGFT clarification indicating free importability without conditions demonstrated lack of intent to violate regulations. The judge emphasized the significance of clarifications from relevant authorities in determining the legality of imports, ultimately ruling in favor of the Appellant due to their prompt action upon learning of the restrictions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=106395</link>
      <description>The court set aside the confiscation and penalty imposed on the Appellant for importing cordless phones, allowing re-export. Despite restrictions on specific features by the Ministry of Communications, the Appellant&#039;s reliance on a DGFT clarification indicating free importability without conditions demonstrated lack of intent to violate regulations. The judge emphasized the significance of clarifications from relevant authorities in determining the legality of imports, ultimately ruling in favor of the Appellant due to their prompt action upon learning of the restrictions.</description>
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      <pubDate>Wed, 12 Jun 2002 00:00:00 +0530</pubDate>
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