https://www.taxtmi.com/caselaws?id=409339 The Tribunal affirmed the appellant's liability to pay customs duty for failing to re-export a Water Treatment Plant imported for exhibition under Notification No. 3/1989-Cus. However, it found the Deputy Commissioner of Customs lacked jurisdiction due to the matter's value exceeding the limit of Rs. 5 lakh. The orders confiscating the goods and imposing duties were deemed unsustainable. The case was remanded for adjudication by the competent authority within the pecuniary jurisdiction, granting the appellant one month to fulfill the liability. en-us Fri, 16 Apr 2021 00:00:00 +0530 Tue, 06 Jul 2021 09:43:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=409339 The Tribunal affirmed the appellant's liability to pay customs duty for failing to re-export a Water Treatment Plant imported for exhibition under Notification No. 3/1989-Cus. However, it found the Deputy Commissioner of Customs lacked jurisdiction due to the matter's value exceeding the limit of Rs. 5 lakh. The orders confiscating the goods and imposing duties were deemed unsustainable. The case was remanded for adjudication by the competent authority within the pecuniary jurisdiction, granting the appellant one month to fulfill the liability. Case-Laws Customs Fri, 16 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=409339