https://www.taxtmi.com/caselaws?id=50100 Duty, penalty and confiscation relating to imported marine containers were examined under Notification No. 104/94, which exempted such containers subject to re-export within six months. The appellant accepted liability for two containers whose re-export was not proved, but the Tribunal accepted the evidence for the remaining containers, holding that multimodal transport documents and supporting affidavits were sufficient in the circumstances to establish re-export. It further held that penalty and confiscation were not justified merely because some containers were not satisfactorily accounted for, particularly given the notification's trade-facilitation object. Accordingly, the demand was set aside for the four containers found re-exported, and penalty and confiscation were also set aside; liability remained only for the two unproved containers. en-us Fri, 27 Oct 2000 00:00:00 +0530 Thu, 19 Aug 2010 17:15:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50100 Duty, penalty and confiscation relating to imported marine containers were examined under Notification No. 104/94, which exempted such containers subject to re-export within six months. The appellant accepted liability for two containers whose re-export was not proved, but the Tribunal accepted the evidence for the remaining containers, holding that multimodal transport documents and supporting affidavits were sufficient in the circumstances to establish re-export. It further held that penalty and confiscation were not justified merely because some containers were not satisfactorily accounted for, particularly given the notification's trade-facilitation object. Accordingly, the demand was set aside for the four containers found re-exported, and penalty and confiscation were also set aside; liability remained only for the two unproved containers. Case-Laws Customs Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50100