https://www.taxtmi.com/caselaws?id=123207 Imported goods marked for re-export were dealt with leniently because the importers had no prior offence and could not clear the consignment due to non-availability of the required Drugs Control certificate. In those circumstances, examination of valuation was treated as unnecessary, and the heavy redemption fine and penalty were found unjustified on the facts. The penalty was set aside and the redemption fine was reduced to a token amount, with release of the goods and immediate re-export directed. en-us Tue, 08 Jan 2008 00:00:00 +0530 Mon, 10 Sep 2012 12:57:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123207 Imported goods marked for re-export were dealt with leniently because the importers had no prior offence and could not clear the consignment due to non-availability of the required Drugs Control certificate. In those circumstances, examination of valuation was treated as unnecessary, and the heavy redemption fine and penalty were found unjustified on the facts. The penalty was set aside and the redemption fine was reduced to a token amount, with release of the goods and immediate re-export directed. Case-Laws Customs Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123207