Mere payment of redemption fine in no way dwarfs the right of ...

Central Excise

November 23, 2013

Mere payment of redemption fine in no way dwarfs the right of the appellant to challenge not only confiscation but also imposition of redemption fine and final penalty - HC

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Mere payment of redemption fine in no way dwarfs the right of ...

Central Excise

November 23, 2013

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Mere fact that the goods were released on the bond being executed, would not take away the power of the customs authorities to levy redemption fine - AT

Imposition of redemption fine - goods were received in excess of the quantity specified in the documents, without the knowledge of the appellant - redemption fine and...

Confiscation of goods - Claim of waiver from imposition of redemption fine - merely because the importer acted in good faith will not entitle the importer to complete...

Redemption fine - theoretically redemption fine could be enhanced but it is essential to determine the market price of the confiscated goods adjudicated upon - AT

Import of Second hand goods without licence - Confiscation of goods – Redemption fine – Commissioner (Appeals) reduced the redemption fine/penalty - order of...

Redemption fine - Just because the goods are not available for confiscation, the Commissioner cannot say that the same are not liable for redemption fine - AT

Confiscation - Mis declaration of quantity of goods - As goods are not prohibited goods, therefore, they are allowed to be redeemed on payment of redemption fine - AT

Importe of R22 gas (an Ozone Depleting Substance) - The Commissioner rightly allowed re-export upon payment of redemption fine and penalty. - AT

Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means...

Clandestine removal - mere payment of duty before issuance of show cause notice would not preclude the Department, from levying redemption fine, once the factum of...

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