https://www.taxtmi.com/caselaws?id=444956 Gujarat HC allowed petition in part regarding re-export of mis-declared Shikakai and Areca nuts. Petitioner had excess 9845 kgs Areca nuts and short 9920 kgs Shikakai compared to bill of entry. Court held penalty payment cannot be mandatory condition for re-export as penalty order is subject to appeal before Appellate Authority. Authorities directed to permit re-export on payment of redemption fine Rs. 5,00,000 only, without requiring penalty payment as condition precedent. en-us Wed, 20 Sep 2023 00:00:00 +0530 Fri, 27 Oct 2023 09:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444956 Gujarat HC allowed petition in part regarding re-export of mis-declared Shikakai and Areca nuts. Petitioner had excess 9845 kgs Areca nuts and short 9920 kgs Shikakai compared to bill of entry. Court held penalty payment cannot be mandatory condition for re-export as penalty order is subject to appeal before Appellate Authority. Authorities directed to permit re-export on payment of redemption fine Rs. 5,00,000 only, without requiring penalty payment as condition precedent. Case-Laws Customs Wed, 20 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444956