https://www.taxtmi.com/caselaws?id=49170 The judgment reviewed an order-in-appeal allowing re-export of goods on payment of a fine. The case involved a passenger's goods valuation dispute with customs authorities, leading to confiscation and redemption options. The court emphasized the importance of accurate declarations for re-export under Section 80 of the Customs Act, overturning the Collector (Appeals) decision. The Deputy Collector's denial of re-export was found unjustified, and the redemption fine was adjusted to align with market prices. The order-in-appeal was annulled, upholding redemption for re-export under Section 125 with a reduced fine and a personal penalty within a specified timeframe. en-us Tue, 14 May 1991 00:00:00 +0530 Thu, 12 Aug 2010 12:08:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49170 The judgment reviewed an order-in-appeal allowing re-export of goods on payment of a fine. The case involved a passenger's goods valuation dispute with customs authorities, leading to confiscation and redemption options. The court emphasized the importance of accurate declarations for re-export under Section 80 of the Customs Act, overturning the Collector (Appeals) decision. The Deputy Collector's denial of re-export was found unjustified, and the redemption fine was adjusted to align with market prices. The order-in-appeal was annulled, upholding redemption for re-export under Section 125 with a reduced fine and a personal penalty within a specified timeframe. Case-Laws Customs Tue, 14 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49170