Goods Confiscated for Missing Re-Export Deadline; Importer Can Pay Redemption Fine; No Errors Found in Penalty Decision.

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Full Text of the Document

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....Confiscation - redemption fine - penalty - import of Carnet - goods cannot be re-exported within stipulated time - the goods were required to be re-exported on 21.12.2019. By this date there was no COVID situation in India - There are no infirmity in the order directing confiscation of these goods giving an option of paying the redemption fine - AT....