https://www.taxtmi.com/caselaws?id=439441 The Tribunal set aside the impugned order, allowing the appeals of the importer and individual appellants with consequential relief, and dismissed the Revenue's appeal. The importer was permitted to re-export the goods without restraint, subject to compliance with section 50 of the Customs Act, 1962. The Tribunal emphasized adherence to statutory limits, finding that the first appellate authority lacked jurisdiction to impose re-export conditions and that the valuation process was flawed. The Kimberley Process Certificates were deemed compliant, and the administrative nature of the review process was upheld. en-us Thu, 22 Jun 2023 00:00:00 +0530 Wed, 24 Jun 2026 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439441 The Tribunal set aside the impugned order, allowing the appeals of the importer and individual appellants with consequential relief, and dismissed the Revenue's appeal. The importer was permitted to re-export the goods without restraint, subject to compliance with section 50 of the Customs Act, 1962. The Tribunal emphasized adherence to statutory limits, finding that the first appellate authority lacked jurisdiction to impose re-export conditions and that the valuation process was flawed. The Kimberley Process Certificates were deemed compliant, and the administrative nature of the review process was upheld. Case-Laws Customs Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439441