https://www.taxtmi.com/caselaws?id=753704 CESTAT Chennai held that confiscation under Section 111(d) of Customs Act 1962 applies even when goods are re-exported. The tribunal ruled that 8 diesel engines and one industrial engine imported in contravention of EPR 1986 were prohibited goods liable for confiscation. Confiscation precedes redemption under Section 125, and re-export permission is a separate administrative process. The tribunal rejected arguments that no redemption fine or penalty under Section 112(a) should be imposed on re-exported goods, holding that re-export does not cure the statutory breach already committed. The appeal was dismissed and impugned order upheld. en-us Fri, 07 Jun 2024 00:00:00 +0530 Fri, 07 Jun 2024 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753704 CESTAT Chennai held that confiscation under Section 111(d) of Customs Act 1962 applies even when goods are re-exported. The tribunal ruled that 8 diesel engines and one industrial engine imported in contravention of EPR 1986 were prohibited goods liable for confiscation. Confiscation precedes redemption under Section 125, and re-export permission is a separate administrative process. The tribunal rejected arguments that no redemption fine or penalty under Section 112(a) should be imposed on re-exported goods, holding that re-export does not cure the statutory breach already committed. The appeal was dismissed and impugned order upheld. Case-Laws Customs Fri, 07 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753704