https://www.taxtmi.com/caselaws?id=449229 Goods imported with the required licence and duty paid were confiscated only because they entered through a port not specified under Rule 45 of the Insecticides Rules, 1971. After confiscation and payment of redemption fine under the Customs Act, 1962, the breach was treated as remedied, and the Court held that the importer could not be restricted to re-export alone. The authorities were therefore required to permit clearance for home consumption, since refusing such clearance despite redemption of confiscation was unsustainable on the facts stated. en-us Thu, 21 Dec 2023 00:00:00 +0530 Thu, 08 Feb 2024 06:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449229 Goods imported with the required licence and duty paid were confiscated only because they entered through a port not specified under Rule 45 of the Insecticides Rules, 1971. After confiscation and payment of redemption fine under the Customs Act, 1962, the breach was treated as remedied, and the Court held that the importer could not be restricted to re-export alone. The authorities were therefore required to permit clearance for home consumption, since refusing such clearance despite redemption of confiscation was unsustainable on the facts stated. Case-Laws Customs Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449229