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    <title>2018 (10) TMI 572 - DELHI HIGH COURT</title>
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    <description>The court set aside the Commissioner of Customs&#039; order confiscating goods and imposing a penalty in a case involving the importation of cosmetics items. The petitioner, relying on a No Objection Certificate and communication from CONCOR, faced a dispute over the lawfulness of imports at different inland ports. The court found the confiscation excessive, considering the circumstances, and allowed redemption of goods for re-export, emphasizing adherence to regulations while ensuring fairness in customs matters. The judgment aimed to achieve a just and equitable resolution by balancing legal requirements with the petitioner&#039;s situation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=368606</link>
      <description>The court set aside the Commissioner of Customs&#039; order confiscating goods and imposing a penalty in a case involving the importation of cosmetics items. The petitioner, relying on a No Objection Certificate and communication from CONCOR, faced a dispute over the lawfulness of imports at different inland ports. The court found the confiscation excessive, considering the circumstances, and allowed redemption of goods for re-export, emphasizing adherence to regulations while ensuring fairness in customs matters. The judgment aimed to achieve a just and equitable resolution by balancing legal requirements with the petitioner&#039;s situation.</description>
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