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2015 (11) TMI 1394 - AT - CustomsConfiscation of goods - Import of second hand or defective goods - Imposition of redemption fine and penalty - Held that:- Appellant have imported the consignment in question in compliance with the DGFT Public Notice No. 16/200409 dated 15.10.2004. Further the inspection certificate was also available on record which escaped the attention of the learned Commissioner leading to an erroneous conclusion. Thus, the appeal is allowed. The impugned order is set aside. The appellant is entitled to consequential relief in accordance with law. The adjudicating authority is directed to grant refund of the redemption fine and penalty deposited by the appellant as per Rules, preferably within a period of 60 days from the date of receipt of a copy of this order. - Decided in favour of assessee.
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