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M/S.Golden Sunrise International vs The Principal Commissioner Of Customs ... on 19 November, 2025
cites
Article 226 in Constitution of India [Constitution]
The Customs Act, 1962
Section 110 in The Customs Act, 1962 [Entire Act]
Section 125 in The Customs Act, 1962 [Entire Act]
Sankar Pandi vs Union Of India (Uoi) on 6 December, 2001
10. By relying upon the said judgment of the Hon'ble Apex
Court, a learned Single Judge of this Court passed an order in
the case of Sankar Pandi Vs. Union of India [reported in 2002
(141) ELT 635] wherein it was held that the petitioner therein
was entitled to re-export the articles in question and that it was
necessary for him to pay retention fine as imposed by the
Authorities. This Court ultimately held that at best, penalty could
be imposed. This Court also reduced the penalty and a direction
was given to the petitioner therein to pay the reduced penalty.
The Assistant Commissioner Of Customs - ... vs M/S. Mahadev Enterprises on 23 June, 2022
11. The learned counsel for the petitioner also brought to
the notice of this Court a Division Bench judgment of the
Madurai Bench of this Court in Assistant Commissioner of
Customs (Imports), Tuticorin Vs. Mahadev Enterprises
[reported in 2023 (3) CENTAX 8] wherein this Court permitted
the re-export of goods after executing a bond to cover the value
of the goods pending adjudication.
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