Home Case Index All Cases Customs Customs + AT Customs - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1250 - CESTAT CHANDIGARHImport of restricted goods - import of old and used Digital Multifunction Printers Copiers/Scanners etc. without a valid license - confiscation - redemption fine - penalty - Held that: - the Commissioner (Appeals) has held that, for violation of Para 2.17 of Foreign Trade Policy, 2009-14, the goods are not liable for confiscation, in that circumstance, redemption fine and penalty are not imposable. Scope of SCN - Held that: - ld. Commissioner (Appeals) has imposed the redemption fine and penalty on the charge of undervaluation and the same is not the allegation in the show cause notice - ld. Commissioner (Appeals) has travelled beyond the scope of show cause notice. In that circumstance, redemption fine and penalty on the charge of under valuation is not sustainable. Appeal allowed - decided in favor of appellant.
|