https://www.taxtmi.com/caselaws?id=365556 The Tribunal upheld the Commissioner (A)'s order allowing the importer to redeem two Alkyl Tainers for re-export upon compliance, emphasizing the inadvertent error in filing the B/E and subsequent correction under Section 149 of the Customs Act. The Tribunal found no mala fide intention on the importer's part, extended the benefit of exemption under Notification No. 104/94 Custom, and emphasized the absence of revenue loss, leading to no penalty imposition. The Tribunal dismissed the Revenue's appeal, cautioning the importer and Customs House Agent to be more careful in the future. en-us Mon, 30 Jul 2018 00:00:00 +0530 Mon, 20 Aug 2018 07:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365556 The Tribunal upheld the Commissioner (A)'s order allowing the importer to redeem two Alkyl Tainers for re-export upon compliance, emphasizing the inadvertent error in filing the B/E and subsequent correction under Section 149 of the Customs Act. The Tribunal found no mala fide intention on the importer's part, extended the benefit of exemption under Notification No. 104/94 Custom, and emphasized the absence of revenue loss, leading to no penalty imposition. The Tribunal dismissed the Revenue's appeal, cautioning the importer and Customs House Agent to be more careful in the future. Case-Laws Customs Mon, 30 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365556