https://www.taxtmi.com/caselaws?id=176599 Import documents showed that the second-hand SO2 analyser was brought in for repairs and was to be re-exported thereafter, so no suppression or misdeclaration by the courier agency was established. On that basis, the goods were not treated as restricted goods liable to confiscation under the relevant foreign trade policy framework, and the conditions for penalty under the courier regulations and Section 112(a) of the Customs Act were not made out. The penalty was therefore set aside. en-us Fri, 27 Feb 2015 00:00:00 +0530 Fri, 25 Dec 2015 09:00:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176599 Import documents showed that the second-hand SO2 analyser was brought in for repairs and was to be re-exported thereafter, so no suppression or misdeclaration by the courier agency was established. On that basis, the goods were not treated as restricted goods liable to confiscation under the relevant foreign trade policy framework, and the conditions for penalty under the courier regulations and Section 112(a) of the Customs Act were not made out. The penalty was therefore set aside. Case-Laws Customs Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176599