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2018 (1) TMI 1059 - AT - CustomsRedemption fine - penalty - mis-description of imported goods - Heavy Melting scrap - Held that: - there is clear mis-declaration of description of goods and hence the original authority confiscated the goods under Section 111 (m) of the Customs Act, 1962 - appellant has suffered huge detention/demurrage charges which is also a mitigating factor while considering the quantum of redemption fine and penalty applicable in such circumstances. we therefore reduce the redemption fine to ₹ 1,00,000/- and penalty to ₹ 50,000/-, without disturbing the re-determined value of the imported goods - appeal allowed in part.
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