Home Case Index All Cases Customs Customs + AT Customs - 2023 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (1) TMI 463 - CESTAT NEW DELHILevy of penalty and redemption fine - Classification of export goods under MEIS scheme - misdeclaration of Country of Origin in the export document so as to claim the export incentives under MEIS - whether the classification of Blood Glucose Test Strips was mis-declared as CTH 30069100 instead of the correct CTH 38220090? - Confiscation - redemption fine - penalty - HELD THAT:- The appellant made a wrong claim of export benefit under MEIS, being mis-advised by the CHA. However, it was the responsibility of the appellant to understand the eligibility and the conditions before making a claim for the export benefits. However, in the facts and circumstances, that the goods were not prohibited goods, it is found that the fine and penalty are on the higher side. Accordingly, the impugned order is modified - Redemption fine is reduced from Rs. 4 lakhs to Rs. 1 lakh - Penalty under Section 114(iii) is reduced from Rs. 50,000/- to Rs. 25,000/-. Appeal allowed in part.
|