https://www.taxtmi.com/caselaws?id=278934 The revision application filed against an Order-in-Appeal allowing re-export of confiscated gold was successful. The Government found that the re-export violated Customs Act provisions as the gold was brought with intent to evade duties. The passenger, an Indian citizen residing in Delhi, did not meet the conditions for re-export under Section 80. The Commissioner (Appeals) was deemed to have erred in permitting re-export, leading to the Government setting aside the Order-in-Appeal. The respondent was directed to redeem the gold by paying Customs duties, a reduced fine, and a penalty. en-us Fri, 23 Mar 2018 00:00:00 +0530 Mon, 25 Feb 2019 23:53:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278934 The revision application filed against an Order-in-Appeal allowing re-export of confiscated gold was successful. The Government found that the re-export violated Customs Act provisions as the gold was brought with intent to evade duties. The passenger, an Indian citizen residing in Delhi, did not meet the conditions for re-export under Section 80. The Commissioner (Appeals) was deemed to have erred in permitting re-export, leading to the Government setting aside the Order-in-Appeal. The respondent was directed to redeem the gold by paying Customs duties, a reduced fine, and a penalty. Case-Laws Customs Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278934