https://www.taxtmi.com/caselaws?id=116434 The appellant, a charitable institution, imported second-hand goods seeking duty exemption under Customs Notification No. 152/94. However, as the goods were less than 10 years old, a specific import license was required. The adjudicating authority confiscated the goods but allowed redemption upon payment of a fine and imposed a penalty. The Commissioner (Appeals) reduced the redemption fine and penalty but upheld the confiscation. The appellant was granted permission for re-export after payment of duties, fine, and penalty, in line with previous judgments and Supreme Court decisions, ultimately allowing re-export under specified financial terms. en-us Thu, 31 Mar 2005 00:00:00 +0530 Tue, 12 Jun 2012 15:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116434 The appellant, a charitable institution, imported second-hand goods seeking duty exemption under Customs Notification No. 152/94. However, as the goods were less than 10 years old, a specific import license was required. The adjudicating authority confiscated the goods but allowed redemption upon payment of a fine and imposed a penalty. The Commissioner (Appeals) reduced the redemption fine and penalty but upheld the confiscation. The appellant was granted permission for re-export after payment of duties, fine, and penalty, in line with previous judgments and Supreme Court decisions, ultimately allowing re-export under specified financial terms. Case-Laws Customs Thu, 31 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116434