https://www.taxtmi.com/caselaws?id=328482 The respondent, a Sri Lankan national, failed to declare a gold bangle while entering the country, leading to confiscation and a penalty by the Deputy Commissioner of Customs. The Commissioner (Appeals) later allowed re-export of the bangle and reduced the penalty. However, the Department challenged this decision, arguing that the respondent, as a carrier, should not benefit from re-export. The Government agreed, restoring the confiscation and upholding the original penalty, concluding that goods liable for confiscation cannot be re-exported. en-us Mon, 15 Feb 2016 00:00:00 +0530 Sat, 04 Jun 2016 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=328482 The respondent, a Sri Lankan national, failed to declare a gold bangle while entering the country, leading to confiscation and a penalty by the Deputy Commissioner of Customs. The Commissioner (Appeals) later allowed re-export of the bangle and reduced the penalty. However, the Department challenged this decision, arguing that the respondent, as a carrier, should not benefit from re-export. The Government agreed, restoring the confiscation and upholding the original penalty, concluding that goods liable for confiscation cannot be re-exported. Case-Laws Customs Mon, 15 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=328482