https://www.taxtmi.com/caselaws?id=416806 The Commissioner found the seizure of coal and vehicles unjustified, noting the appellant's good faith and lack of misdeclaration. Emphasizing the importance of fair treatment and trade facilitation, the Commissioner directed the Customs department to reevaluate the case within 15 days and issue a reasoned order. The decision highlighted the need for prompt communication with traders regarding export eligibility, referencing a similar High Court judgment allowing third-party coal exports. The appeal was disposed of with instructions for a fair decision process and cooperation from the appellant. en-us Thu, 26 Aug 2021 00:00:00 +0530 Sat, 08 Jan 2022 09:48:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416806 The Commissioner found the seizure of coal and vehicles unjustified, noting the appellant's good faith and lack of misdeclaration. Emphasizing the importance of fair treatment and trade facilitation, the Commissioner directed the Customs department to reevaluate the case within 15 days and issue a reasoned order. The decision highlighted the need for prompt communication with traders regarding export eligibility, referencing a similar High Court judgment allowing third-party coal exports. The appeal was disposed of with instructions for a fair decision process and cooperation from the appellant. Case-Laws Customs Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416806