https://www.taxtmi.com/caselaws?id=271619 The appellant, M/s Quality Export House Pte Ltd., Singapore, faced allegations of mis-declaration of goods by supplying Panasonic Video Cameras undeclared in a consignment labeled as "Blank Video Cassettes." The Revenue demanded duty, redemption fine, and penalty under Customs Valuation Rules. The Tribunal allowed re-export of the goods, emphasizing the exporter's ownership due to importer abandonment. The decision underscored adherence to legal procedures and evidence in cases of abandoned goods, rejecting the confiscation and penalties imposed by the original adjudicating authority and Commissioner (Appeals). en-us Thu, 14 Jan 2016 00:00:00 +0530 Fri, 30 Sep 2016 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271619 The appellant, M/s Quality Export House Pte Ltd., Singapore, faced allegations of mis-declaration of goods by supplying Panasonic Video Cameras undeclared in a consignment labeled as "Blank Video Cassettes." The Revenue demanded duty, redemption fine, and penalty under Customs Valuation Rules. The Tribunal allowed re-export of the goods, emphasizing the exporter's ownership due to importer abandonment. The decision underscored adherence to legal procedures and evidence in cases of abandoned goods, rejecting the confiscation and penalties imposed by the original adjudicating authority and Commissioner (Appeals). Case-Laws Customs Thu, 14 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271619