https://www.taxtmi.com/caselaws?id=418380 The Tribunal found in favor of the appellant, setting aside the Commissioner (Appeals)'s decision to disallow re-export of goods and imposition of redemption fine and penalty. The Tribunal emphasized that redemption fines and penalties are not applicable when goods are intended for re-export, especially in cases where there is no mens rea for deliberate non-compliance with customs regulations. The appellant's appeal was allowed with consequential relief, highlighting the importance of considering the specific circumstances of re-exported goods in customs cases. en-us Thu, 10 Feb 2022 00:00:00 +0530 Wed, 16 Feb 2022 08:12:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418380 The Tribunal found in favor of the appellant, setting aside the Commissioner (Appeals)'s decision to disallow re-export of goods and imposition of redemption fine and penalty. The Tribunal emphasized that redemption fines and penalties are not applicable when goods are intended for re-export, especially in cases where there is no mens rea for deliberate non-compliance with customs regulations. The appellant's appeal was allowed with consequential relief, highlighting the importance of considering the specific circumstances of re-exported goods in customs cases. Case-Laws Customs Thu, 10 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418380