https://www.taxtmi.com/caselaws?id=207043 The revision applications against orders-in-appeal passed by the Commissioner of Customs (Appeals) Mumbai were dismissed. The Government upheld the orders with modifications, allowing re-export of confiscated goods on reduced terms. The applicants' refund claim for sale proceeds of cigarettes was rejected due to insufficient funds to cover redemption fine and duty. Deduction of duty from sale proceeds was deemed justified as re-export was not feasible. The impugned orders-in-appeal remained enforceable, as the re-export option's time limit was not met. The Government found the applicants' claims lacked legal merit, leading to the dismissal of the revision applications. en-us Fri, 21 Jan 2011 00:00:00 +0530 Mon, 21 Nov 2011 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207043 The revision applications against orders-in-appeal passed by the Commissioner of Customs (Appeals) Mumbai were dismissed. The Government upheld the orders with modifications, allowing re-export of confiscated goods on reduced terms. The applicants' refund claim for sale proceeds of cigarettes was rejected due to insufficient funds to cover redemption fine and duty. Deduction of duty from sale proceeds was deemed justified as re-export was not feasible. The impugned orders-in-appeal remained enforceable, as the re-export option's time limit was not met. The Government found the applicants' claims lacked legal merit, leading to the dismissal of the revision applications. Case-Laws Customs Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207043