https://www.taxtmi.com/caselaws?id=212923 The revision application was successful as the government set aside the Order-in-Appeal and reinstated the Order-in-Original, ruling that re-export of the seized goods was not allowed under the Customs Act. Despite the delay in filing the revision application being condoned, the government held that goods confiscated for smuggling could not be re-exported, in line with legal precedents and Section 80 of the Customs Act, 1962. en-us Tue, 14 Jun 2011 00:00:00 +0530 Tue, 01 May 2012 08:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212923 The revision application was successful as the government set aside the Order-in-Appeal and reinstated the Order-in-Original, ruling that re-export of the seized goods was not allowed under the Customs Act. Despite the delay in filing the revision application being condoned, the government held that goods confiscated for smuggling could not be re-exported, in line with legal precedents and Section 80 of the Customs Act, 1962. Case-Laws Customs Tue, 14 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212923