https://www.taxtmi.com/caselaws?id=47887 The HC dismissed the Revenue's appeals, affirming the CESTAT's decision. It held that the goods were not liable for confiscation under Section 111(d) or 111(m) of the Customs Act, 1962, as no violation of Section 11 of the Foreign Trade Act was established, nor was there evidence of misdeclaration. The respondent was permitted to re-export the goods, and no penal action under Section 112 was warranted. en-us Tue, 19 Apr 2005 00:00:00 +0530 Thu, 09 May 2024 11:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47887 The HC dismissed the Revenue's appeals, affirming the CESTAT's decision. It held that the goods were not liable for confiscation under Section 111(d) or 111(m) of the Customs Act, 1962, as no violation of Section 11 of the Foreign Trade Act was established, nor was there evidence of misdeclaration. The respondent was permitted to re-export the goods, and no penal action under Section 112 was warranted. Case-Laws Customs Tue, 19 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47887