https://www.taxtmi.com/caselaws?id=293369 The Tribunal dismissed the Revenue's Stay Application, upholding the Order-in-Appeal allowing re-export of imported goods. It found no merit in the Revenue's claim of violation of natural justice, agreeing with the Commissioner's decision on misdeclaration of diamonds, denial of benefits, and imposition of penalties. The Tribunal clarified that the appellant could choose to re-export the goods or clear them for home consumption after paying the fine and penalty. It concluded that the Revenue failed to establish a prima facie case of illegality or jurisdictional error, and the appeal would proceed as scheduled. en-us Wed, 05 Feb 2020 00:00:00 +0530 Mon, 08 Feb 2021 06:23:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293369 The Tribunal dismissed the Revenue's Stay Application, upholding the Order-in-Appeal allowing re-export of imported goods. It found no merit in the Revenue's claim of violation of natural justice, agreeing with the Commissioner's decision on misdeclaration of diamonds, denial of benefits, and imposition of penalties. The Tribunal clarified that the appellant could choose to re-export the goods or clear them for home consumption after paying the fine and penalty. It concluded that the Revenue failed to establish a prima facie case of illegality or jurisdictional error, and the appeal would proceed as scheduled. Case-Laws Customs Wed, 05 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293369