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2015 (5) TMI 957 - AT - CustomsConfiscation of goods - Imposition of penalty on CHA - Redemption fine - Tribunal held that the appellant-exporter and CHA have completed all formalities and as the goods were handed over to the shipping agent, there is no control over the goods and therefore, in the circumstances, the appellant and CHA cannot be penalized - Held that:- Commissioner of Customs (Export) is directed to implement the order of this Tribunal within a period of three weeks and file the status report of such compliance having been made. Even in case of any difficulty therein in compliance of the order, the status report be filed within three weeks before this Tribunal giving the time frame within which the order will be implemented. - Decided in favour of appellant.
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