https://www.taxtmi.com/caselaws?id=762027 Imported areca nuts found unfit for human consumption could still be dealt with under the customs and import regulatory framework, and the authorities were entitled to penalise non-compliance with food safety requirements. At the same time, the refusal to permit re-export was held unnecessary where the goods had deteriorated and could have industrial uses, and the Tribunal was competent to examine the legality and propriety of the discretion exercised under the applicable regulations. On the facts, the direction allowing re-export on payment of redemption fine and reducing the penalty was found reasonable and was upheld. en-us Thu, 14 Nov 2024 00:00:00 +0530 Fri, 22 Nov 2024 07:50:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762027 Imported areca nuts found unfit for human consumption could still be dealt with under the customs and import regulatory framework, and the authorities were entitled to penalise non-compliance with food safety requirements. At the same time, the refusal to permit re-export was held unnecessary where the goods had deteriorated and could have industrial uses, and the Tribunal was competent to examine the legality and propriety of the discretion exercised under the applicable regulations. On the facts, the direction allowing re-export on payment of redemption fine and reducing the penalty was found reasonable and was upheld. Case-Laws Customs Thu, 14 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762027