https://www.taxtmi.com/caselaws?id=795794 Imported mobile phones proposed for re-export could not be confiscated where the departmental communication neither specified nor established the contravention said to attract confiscation and denied statutory notice and opportunity of defence. Its jurisdictional basis and manner of issuance were also deficient. A re-export request prompted by a GST-related pricing change did not, on the recorded facts, demonstrate improper importation, misconduct, or mala fide intent. Accordingly, confiscation lacked a legal basis, redemption fine and penalty were not imposable, and re-export was permissible without those exactions. en-us Thu, 11 Jun 2026 00:00:00 +0530 Tue, 28 Jul 2026 08:30:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795794 Imported mobile phones proposed for re-export could not be confiscated where the departmental communication neither specified nor established the contravention said to attract confiscation and denied statutory notice and opportunity of defence. Its jurisdictional basis and manner of issuance were also deficient. A re-export request prompted by a GST-related pricing change did not, on the recorded facts, demonstrate improper importation, misconduct, or mala fide intent. Accordingly, confiscation lacked a legal basis, redemption fine and penalty were not imposable, and re-export was permissible without those exactions. Case-Laws Customs Thu, 11 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795794