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2017 (3) TMI 834 - CESTAT MUMBAINon-imposition of redemption fine - Revenue is aggrieved that the adjudicating authority having held that the goods which were exported were ordered to be confiscated, but has not imposed any redemption fine in lieu of confiscated goods - Held that: - It is undisputed that the goods against 69 shipping bills were exported long back and the goods were not available for confiscation. It is settled law that in the absence of goods available for confiscation redemption fine u/s 125 of the CA, 1962 is not imposable as the said redemption fine is in lieu of confiscation - the impugned order is correct, legal and does not require any interference - appeal dismissed - decided against Revenue.
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