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Customs - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Stay on imposition of Redemption Fine - permission to take the ...

Customs

May 19, 2018

Stay on imposition of Redemption Fine - permission to take the vessel “ABAN-IV” out of India - If the order of redemption fine is stayed it will result in bypassing the directions of Hon’ble High Court - Tribunal is not the proper forum to seek relaxation in conditions imposed by Hon’ble High Court - AT

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  1. 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...

  2. 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...

  3. 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

  4. Confiscation of goods - Incomplete entry in RG-1 register - confiscation of the goods, redemption fine and imposition of penalty on the appellant company u/s 11AC upheld - AT

  5. Import of old, used and discarded rubber tyres – Department enhanced value of tyres, imposition of redemption fine in lieu of confiscation and penalty - AT

  6. The car which was imported, was imported first time in India without homologation certificate - restriction rightly imposed - confiscation, redemption fine and penalty...

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

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

  9. 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

  10. Suspension of license of public bonded warehouse - bonded goods were stored in non-bonded tanks - appellants pleaded that the disputed goods cannot be confiscated, when...

 

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