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2014 (11) TMI 908 - AT - CustomsConfiscation of goods - Redemption fine and penalty - RITC Code and the drawback serial number indicated is not correct - Held that:- Description of the goods was found to be correct and it is only the drawback serial number which was found to be incorrect and on being pointed by the Revenue during examination of the goods, the appellant accepted the new drawback serial number. Keeping in view of the above facts, we do not consider it to be a fit case for imposition of redemption fine and penalty. Accordingly, the redemption fine and penalty are set aside - Decided in favour of assessee.
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