https://www.taxtmi.com/caselaws?id=775831 The CESTAT held that the proper officer to sanction non-observance of exemption conditions under the Customs Act is the officer who assesses the Bill of Entry. In this case, the Commissioner, as adjudicating authority, had the discretion under section 111(o) to sanction the breach of the re-export condition but failed to consider this option. Since the non-observance was sanctioned, the imported vehicle was not liable to confiscation under section 111, nor was any penalty imposable under section 112. The tribunal set aside the impugned order of confiscation and penalty, allowing the appeal. en-us Wed, 30 Jul 2025 00:00:00 +0530 Thu, 31 Jul 2025 16:57:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775831 The CESTAT held that the proper officer to sanction non-observance of exemption conditions under the Customs Act is the officer who assesses the Bill of Entry. In this case, the Commissioner, as adjudicating authority, had the discretion under section 111(o) to sanction the breach of the re-export condition but failed to consider this option. Since the non-observance was sanctioned, the imported vehicle was not liable to confiscation under section 111, nor was any penalty imposable under section 112. The tribunal set aside the impugned order of confiscation and penalty, allowing the appeal. Case-Laws Customs Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775831