https://www.taxtmi.com/caselaws?id=759121 A vehicle exported under the carnet scheme for touring was in fact taken abroad for repairs, and the reimport disclosure did not state that purpose. Although this amounted to misdeclaration and breach of carnet conditions, confiscation, redemption fine and penalty were held unwarranted because the benefit of Notification No. 94/1996-Cus. had already been extended to the goods. The question whether that notification limited duty liability to basic customs duty was allowed to be raised for the first time as a pure question of law, but the exact duty payable was remanded to the adjudicating authority for fresh decision after hearing the assessee. en-us Mon, 23 Sep 2024 00:00:00 +0530 Wed, 25 Sep 2024 08:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759121 A vehicle exported under the carnet scheme for touring was in fact taken abroad for repairs, and the reimport disclosure did not state that purpose. Although this amounted to misdeclaration and breach of carnet conditions, confiscation, redemption fine and penalty were held unwarranted because the benefit of Notification No. 94/1996-Cus. had already been extended to the goods. The question whether that notification limited duty liability to basic customs duty was allowed to be raised for the first time as a pure question of law, but the exact duty payable was remanded to the adjudicating authority for fresh decision after hearing the assessee. Case-Laws Customs Mon, 23 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759121