Contact us   Feedback   Annual Subscription   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 225 - CESTAT NEW DELHI

2016 (6) TMI 225 - CESTAT NEW DELHI - TMI - Import of button cells and watch parts through post parcel - Mis-declaration of goods - Confiscation of seized goods - Imposition of redemption fine and penalty - Held that:- it is an admitted facts that the goods were imported through EMS Speed Post, which were not liable to seizure/ confiscation in terms of Section 111 of the Customs Act, 1962. Since the provisions of Section 111 do not specifically deal with seizure of goods imported through post pa .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Mr. G. R. Singh (DR) for the Respondent ORDER The appellants have filed these appeals against the impugned orders dated 24.03.2014, 26.03.2014 and 31.03.2014 passed by the Commissioner of Customs (Appeals), New Delhi. In the impugned order dated 26.03.2014 and 31.03.2014, the Ld. Commissioner (Appeals) has reduced the quantum of redemption fine and penalty imposed in the adjudication order and upheld the same vide impugned order dated 24.03.2014. 2. Brief facts of the case are that the goods im .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

n the adjudication orders, wherein the seized goods were confiscated, with the option to the importer to redeem the same on payment of redemption fine. Besides, penalties were imposed on the appellants by the adjudicating authority in terms of Section 112(a) of the Act. In appeal, the Ld. Commissioner (Appeals) has confirmed imposition of redemption fine and penalty, but reduced the quantum, excepting in the order dated 24.03.2014. Confirmation of redemption fine and imposition of penalty in the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version