Goods Already Re-Exported Cannot Be Confiscated Under Customs Act: CESTAT Mumbai

Chemspark India Pvt Ltd. Vs Commissioner of Customs (CESTAT Mumbai) In the case of Chemspark India Pvt Ltd. vs Commissioner of Customs, the CESTAT Mumbai addressed the legality of an absolute confiscation order under the Customs Act, 1962. The appellant had imported 1,600 kg of Zinc Pyrithione and 5,000 kg of Sodium Coco Ampho Diacetate from China, paying applicable customs duties. Zinc Pyrithione required mandatory registration under the Insecticides Act, 1968, and the importer did not possess the requisite CIB permit at the time of import. The appellant requested warehousing to avoid detenti...