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2017 (1) TMI 1434 - AT - CustomsDuty has been confirmed without mentioning the section under which that is confirmed - the elaboration in the order shows that demand having arisen under Section 28, that is confirmed - Held that: - mere non-mentioning of provision of law does not make the order fatal. Therefore adjudication order is held to have been confirmed under Section 28 (2) of the Customs Act - the goods imported under bond are not absolute clearance but conditional clearance. Therefore there is concurrent liability in respect of goods cleared under bond attaching an obligation to be fulfilled. Accordingly, redemption fine is imposable when the confiscation was ordered. For imposition of redemption fine, matter is remanded to the adjudicating authority - appeal allowed by way of remand.
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