https://www.taxtmi.com/caselaws?id=314240 CESTAT Kolkata allowed the appeal concerning import of betel nuts from Bangladesh. The appellant sought re-export permission to Myanmar and deposited redemption fine, but goods deteriorated in departmental custody. The tribunal found the original order violated natural justice principles as it relied on a test report not mentioned in the show cause notice. Initial laboratory tests showed goods were fit for consumption, but subsequent deterioration occurred during prolonged storage without proper conditions. Citing Siemens Limited vs. Collector of Customs, the tribunal held no redemption fine or penalty was payable since goods were ordered for re-export but became unfit due to departmental negligence. The impugned order was set aside. en-us Thu, 18 May 2023 00:00:00 +0530 Mon, 27 May 2024 16:44:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314240 CESTAT Kolkata allowed the appeal concerning import of betel nuts from Bangladesh. The appellant sought re-export permission to Myanmar and deposited redemption fine, but goods deteriorated in departmental custody. The tribunal found the original order violated natural justice principles as it relied on a test report not mentioned in the show cause notice. Initial laboratory tests showed goods were fit for consumption, but subsequent deterioration occurred during prolonged storage without proper conditions. Citing Siemens Limited vs. Collector of Customs, the tribunal held no redemption fine or penalty was payable since goods were ordered for re-export but became unfit due to departmental negligence. The impugned order was set aside. Case-Laws Customs Thu, 18 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314240