https://www.taxtmi.com/caselaws?id=771193 Restricted imported goods that were found, on chemical analysis, to require authorisation were nevertheless treated as a bona fide wrong shipment because the importer promptly contacted the foreign supplier after detention. The Tribunal held that refusal to permit re-export, and the rejection of provisional release, were unjustified because the authorities relied on assumptions rather than a sound basis. It further noted that where re-export is allowed, redemption fine, penalty, and duty need not be insisted upon, and that continued detention was undesirable given the impact on the goods and surrounding environment. The appeal was allowed with a direction to permit unconditional re-export of the consignment. en-us Tue, 20 May 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771193 Restricted imported goods that were found, on chemical analysis, to require authorisation were nevertheless treated as a bona fide wrong shipment because the importer promptly contacted the foreign supplier after detention. The Tribunal held that refusal to permit re-export, and the rejection of provisional release, were unjustified because the authorities relied on assumptions rather than a sound basis. It further noted that where re-export is allowed, redemption fine, penalty, and duty need not be insisted upon, and that continued detention was undesirable given the impact on the goods and surrounding environment. The appeal was allowed with a direction to permit unconditional re-export of the consignment. Case-Laws Customs Tue, 20 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771193