https://www.taxtmi.com/caselaws?id=49180 The judgment addressed a review proposal by the Collector of Customs against an order-in-appeal involving the confiscation of goods, including wristwatches. The Collector challenged the order based on non-declaration and concealment of goods, Customs Act contravention, and penalties. The goods were allowed for home consumption with fines and duties. The Collector disputed the grant of re-export option, which was upheld citing legal provisions. The judgment highlighted oversight in applying Customs Act Section 20, offering redemption for home consumption at the same fine. The Collector's application for relaxation was rejected due to lack of seriousness and legal basis. en-us Tue, 09 Aug 1994 00:00:00 +0530 Thu, 12 Aug 2010 12:56:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49180 The judgment addressed a review proposal by the Collector of Customs against an order-in-appeal involving the confiscation of goods, including wristwatches. The Collector challenged the order based on non-declaration and concealment of goods, Customs Act contravention, and penalties. The goods were allowed for home consumption with fines and duties. The Collector disputed the grant of re-export option, which was upheld citing legal provisions. The judgment highlighted oversight in applying Customs Act Section 20, offering redemption for home consumption at the same fine. The Collector's application for relaxation was rejected due to lack of seriousness and legal basis. Case-Laws Customs Tue, 09 Aug 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49180