https://www.taxtmi.com/caselaws?id=763742 CESTAT Bangalore allowed the appeal and set aside the imposition of redemption fine and penalty on re-export of goods. The case involved perishable imported goods that tested positive for OIE pathogen by Animal Quarantine Authority despite valid Veterinary Health Certificate at import. The tribunal distinguished this from cases involving deliberate policy violations, noting that Board Circular 100/2003-Cus grants discretionary power to impose penalties. The tribunal held that where goods are re-exported due to testing failures beyond importer's control, redemption fine and penalty may not be justified, unlike cases involving knowing import of prohibited goods. en-us Tue, 05 Nov 2024 00:00:00 +0530 Thu, 26 Dec 2024 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763742 CESTAT Bangalore allowed the appeal and set aside the imposition of redemption fine and penalty on re-export of goods. The case involved perishable imported goods that tested positive for OIE pathogen by Animal Quarantine Authority despite valid Veterinary Health Certificate at import. The tribunal distinguished this from cases involving deliberate policy violations, noting that Board Circular 100/2003-Cus grants discretionary power to impose penalties. The tribunal held that where goods are re-exported due to testing failures beyond importer's control, redemption fine and penalty may not be justified, unlike cases involving knowing import of prohibited goods. Case-Laws Customs Tue, 05 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763742