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2018 (10) TMI 331 - AT - CustomsRedemption Fine and Penalty - import of used Clinical equipments - case of appellant is that they applied to the Government of India for ad hoc exemption with respect to the import of the goods in question which was pending with the Government of India and redemption fine and penalty was imposed without appreciating the facts and the law - Held that:- When the Commissioner(Appeals) passed the impugned order at that time, the appellant could not produce ad hoc exemption which was pending with the Government of India and subsequently the said exemption was granted vide letter dt. 24/02/2011 which is on record. In view of the exemption granted by Government of India, the imposition of redemption fine and penalty is not warranted - redemption fine and penalty set aside - appeal allowed - decided in favor of appellant.
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