https://www.taxtmi.com/caselaws?id=447110 The Tribunal disposed of the appeals by confirming the confiscation of the 'musk melon dried seeds' under the Customs Act, 1962, due to the lack of necessary import authorization. However, acknowledging the appellant's ignorance of policy changes and the unjust burden imposed, the Tribunal set aside the fines and penalties. It directed the re-export of the goods without additional detriments, recognizing the absence of deliberate contravention. The decision overruled the first appellate authority's imposition of fines and penalties, focusing on the fairness considering the policy amendment context. en-us Wed, 13 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 09:01:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447110 The Tribunal disposed of the appeals by confirming the confiscation of the 'musk melon dried seeds' under the Customs Act, 1962, due to the lack of necessary import authorization. However, acknowledging the appellant's ignorance of policy changes and the unjust burden imposed, the Tribunal set aside the fines and penalties. It directed the re-export of the goods without additional detriments, recognizing the absence of deliberate contravention. The decision overruled the first appellate authority's imposition of fines and penalties, focusing on the fairness considering the policy amendment context. Case-Laws Customs Wed, 13 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447110