https://www.taxtmi.com/caselaws?id=106950 The Tribunal set aside the Commissioner's order of absolute confiscation and refusal of re-export. It directed the Adjudicator to redetermine the CIF value of the goods and impose a nominal fine for re-export, ensuring compliance with established legal precedents and procedural guidelines. The Tribunal found that the importers were fictitious, while the foreign shipper, M/s. UNISINDO, was not involved in any fraudulent activity, entitling them to reshipment. Penalties were upheld against certain parties under the Customs Act, 1962. en-us Fri, 26 Jul 2002 00:00:00 +0530 Fri, 16 Mar 2012 16:34:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106950 The Tribunal set aside the Commissioner's order of absolute confiscation and refusal of re-export. It directed the Adjudicator to redetermine the CIF value of the goods and impose a nominal fine for re-export, ensuring compliance with established legal precedents and procedural guidelines. The Tribunal found that the importers were fictitious, while the foreign shipper, M/s. UNISINDO, was not involved in any fraudulent activity, entitling them to reshipment. Penalties were upheld against certain parties under the Customs Act, 1962. Case-Laws Customs Fri, 26 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106950