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2016 (1) TMI 1002 - AT - CustomsConfiscation and penalty - Re-import of cheese curd which was exported earlier due to quality deficiency - On re-import, the said goods were subjected to mandatory FSSAI test and it was revealed that the goods did not conform to the parameters as specified for the product. - it was held that the goods were liable to confiscation under section 111(d) of the Customs Act, 1962 and the appellant importers were liable to penal action under section 112(a) of the Customs Act, 1962. Held that:- Since many of the issues raised and which have not been answered are based on facts as well, I cannot independently deal with it in the Tribunal. Since the order is not a speaking order, it is set aside and the matter is remanded to the Commissioner (Appeals) for giving findings on all the grounds which have been raised before him. - Matter remanded back.
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