https://www.taxtmi.com/caselaws?id=345407 The Tribunal set aside the imposition of the redemption fine and penalty under the Customs Act, 1962, in a case where goods were imported through an authorized distributor instead of directly from the manufacturer. The breach was deemed technical, as the goods were manufactured by the specified manufacturer and the import through the distributor was allowed under the Insecticides Act. The Tribunal considered the re-export of goods due to shelf life concerns and found that the breach did not warrant the fines and penalties imposed by the Customs authorities, ultimately allowing the appeal in favor of the appellant. en-us Fri, 07 Jul 2017 00:00:00 +0530 Mon, 12 Feb 2018 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345407 The Tribunal set aside the imposition of the redemption fine and penalty under the Customs Act, 1962, in a case where goods were imported through an authorized distributor instead of directly from the manufacturer. The breach was deemed technical, as the goods were manufactured by the specified manufacturer and the import through the distributor was allowed under the Insecticides Act. The Tribunal considered the re-export of goods due to shelf life concerns and found that the breach did not warrant the fines and penalties imposed by the Customs authorities, ultimately allowing the appeal in favor of the appellant. Case-Laws Central Excise Fri, 07 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345407