https://www.taxtmi.com/caselaws?id=420288 The impugned order was set aside, and the Commissioner was directed to apply Section 110A of the Customs Act, 1962, considering the fresh test report and legal framework. The Tribunal emphasized the need for adherence to statutory jurisdictions and provided for the commercial interests of the appellant by allowing re-export. en-us Tue, 29 Mar 2022 00:00:00 +0530 Thu, 31 Mar 2022 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420288 The impugned order was set aside, and the Commissioner was directed to apply Section 110A of the Customs Act, 1962, considering the fresh test report and legal framework. The Tribunal emphasized the need for adherence to statutory jurisdictions and provided for the commercial interests of the appellant by allowing re-export. Case-Laws Customs Tue, 29 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420288