Customs – Cestat New Delhi: Since import of disputed good was prohibited, the Adjudicating Authority had correctly exercised its discretion not to allow redemption or not Import of prohibited goods “Low Sulphur Waxy Residue (fuel oil)” - Re-export of the goods cannot be accepted because, having been confiscated the imported goods vest with the Central Government – Appeal dismissed [Order attached]

07-Dec-2022 16:28:50