https://www.taxtmi.com/caselaws?id=1616 Confiscation of imported goods and penalty were not justified where the assessee had informed the Development Commissioner and Customs authorities about receipt of defective goods before departmental detection, sampling, and seizure, entitling it to the benefit of doubt. A customs circular permitting replacement and re-export of damaged, defective, or otherwise unfit imported goods supported the request, and re-export was allowed. en-us Wed, 16 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1616 Confiscation of imported goods and penalty were not justified where the assessee had informed the Development Commissioner and Customs authorities about receipt of defective goods before departmental detection, sampling, and seizure, entitling it to the benefit of doubt. A customs circular permitting replacement and re-export of damaged, defective, or otherwise unfit imported goods supported the request, and re-export was allowed. Case-Laws Customs Wed, 16 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1616