https://www.taxtmi.com/caselaws?id=45273 Where imported goods were ordered to be re-exported within three months on condition that neither duty nor redemption fine would be payable, the issue was whether redemption fine already paid was refundable when re-export occurred after expiry of the original period. The SC held that its interim order, passed on the facts placed before it, validly extended the re-export period fixed by the adjudicating authority; upon compliance with the extended timeline, the conditional exemption from duty and redemption fine operated. The appeal was allowed and Customs was directed to refund the redemption fine. en-us Thu, 12 Aug 1999 00:00:00 +0530 Thu, 01 Jan 2026 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45273 Where imported goods were ordered to be re-exported within three months on condition that neither duty nor redemption fine would be payable, the issue was whether redemption fine already paid was refundable when re-export occurred after expiry of the original period. The SC held that its interim order, passed on the facts placed before it, validly extended the re-export period fixed by the adjudicating authority; upon compliance with the extended timeline, the conditional exemption from duty and redemption fine operated. The appeal was allowed and Customs was directed to refund the redemption fine. Case-Laws Customs Thu, 12 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45273