Importer Brought Restricted Insecticides Unknowingly: CESTAT Allows Re-Export Citing Goods Not Prohibited [Read Order]

The Allahabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that re-export of mistakenly imported restricted insecticides is permissible when the import was a bona fide error and the goods are not prohibited under law. Best Crop Science Pvt. Ltd., the appellant, imported a consignment declared as “3-Chloro-4-(1,1,2-Trifluoro-2-(Trifluoromethoxy)Ethoxy)Benzenamine” under a Bill…