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M/s NEW DRUG AND CHEMICAL CO Versus COMMISSIONER OF CUSTOMS (EP) , MUMBAI

2016 (1) TMI 94 - CESTAT MUMBAI

Waiver of pre deposit - Confiscation of goods - Imposition of fine and penalty - Held that:- Same cannot be imposed when the goods are not available for the confiscation. As regards the penalty, we find from the records that the appeal was dismissed .....

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er the amendment of Section 129E in August 2014, we direct the appellants to pay 7.5% of the penalty i.e of ₹ 7,500/- within two weeks from the date of this order in compliance to the provisions of section 129E of the Customs Act. On compliance .....

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h Nair, JJ. For The Appellant: Shri Brijesh Pathak, Adv. For The Respondent: Shri M K Sarangi, Jt Commissioner (AR) Per: P S Pruthi: This is a stay application for staying the order of Commissioner in which the product classification was decided. The .....

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