https://www.taxtmi.com/caselaws?id=125326 When re-export is permitted and the import policy was unclear at the time of import, redemption fine and penalty are not automatic. The DGFT circulars clarified that Air Conditioners containing HCFC-22 gas already landed but not cleared for home consumption were to be treated as free imports, and that clarification came after the relevant import. On those facts, the adjudicating authority retained discretion on whether to impose fine and penalty, rather than being bound to do so. The order allowing re-export without such levy was therefore upheld. en-us Fri, 19 Dec 2008 00:00:00 +0530 Mon, 22 Oct 2012 18:15:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125326 When re-export is permitted and the import policy was unclear at the time of import, redemption fine and penalty are not automatic. The DGFT circulars clarified that Air Conditioners containing HCFC-22 gas already landed but not cleared for home consumption were to be treated as free imports, and that clarification came after the relevant import. On those facts, the adjudicating authority retained discretion on whether to impose fine and penalty, rather than being bound to do so. The order allowing re-export without such levy was therefore upheld. Case-Laws Customs Fri, 19 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125326