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Customs - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Redemption fine in lieu of confiscation of goods - ...


Imported Goods Misclassification: Customs Ignored Mutilation Request, Redemption Fine Reduced, Section 112 Penalty Set at Rs. 10,000.

March 13, 2023

Case Laws     Customs     AT

Redemption fine in lieu of confiscation of goods - Mis-classification of imported goods - the party had made a request for mutilation of the imported consignment to indicate their bona fides which does not appear to have been considered by the department view of their acceptance of the department’s stand exhibited through waiver of show cause notice as well as clearance of the consignments - redemption fine is reduced to Rs. 1,00,000/- and the personal penalty under Section 112 to Rs. 10,000/- - AT

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