https://www.taxtmi.com/caselaws?id=753594 CESTAT Bangalore allowed appellant's appeal for re-export of 4536 kgs organic cashew kernels after dry heating processing. The goods were initially imported for home consumption but 200 of 400 cartons failed FSSAI safety standards. Lower authorities confiscated goods and imposed penalty, rejecting re-export request citing Foreign Trade Policy violations. CESTAT found no justification for denial, noting goods in customs warehouse weren't unfit for consumption and appellant intended overseas re-export. Tribunal set aside confiscation order and directed customs to permit dry heating processing and re-export within one month. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753594 CESTAT Bangalore allowed appellant's appeal for re-export of 4536 kgs organic cashew kernels after dry heating processing. The goods were initially imported for home consumption but 200 of 400 cartons failed FSSAI safety standards. Lower authorities confiscated goods and imposed penalty, rejecting re-export request citing Foreign Trade Policy violations. CESTAT found no justification for denial, noting goods in customs warehouse weren't unfit for consumption and appellant intended overseas re-export. Tribunal set aside confiscation order and directed customs to permit dry heating processing and re-export within one month. Case-Laws Customs Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753594