Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights April 2025 Year 2025 This

The appellants, having discharged the entire customs duty with ...


Customs Duty Payment Under DGFT Amnesty Scheme Shields Importers From Additional Redemption Fine and Penalties

April 2, 2025

Case Laws     Customs     AT

The appellants, having discharged the entire customs duty with applicable interest under DGFT's Amnesty Scheme after failing to fulfill export obligations, successfully challenged the imposition of redemption fine and penalty. CESTAT set aside the penalties imposed in Order-in-Original No. 58645/2017 and Order-in-Original No. 62978/2018, holding that once appropriate customs duty and interest are paid under the amnesty scheme, no additional penalties would be payable by importers. The Tribunal made no interference regarding the payment and appropriation of the customs duties and interest already remitted, confirming these amounts remained properly collected.

View Source

 


 

You may also like:

  1. Interest liability - seeking waiver of interest since the payment of service tax was paid under the amnesty scheme - The tribunal observed that the appellant's payment...

  2. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

  3. The case concerns the time limit for filing a refund claim of Special Additional Duty (SAD) paid by an importer. The issue is whether the one-year limitation specified...

  4. CESTAT adjudicated a customs duty dispute involving raw silk fabric imports. The tribunal ruled in favor of the importer, finding that notification conditions deemed...

  5. The HC ruled that once the petitioner regularized their export obligation under the Amnesty Scheme by paying the entire duty forgone (Rs. 50,23,802/-) plus interest (Rs....

  6. Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD),...

  7. Amnesty Scheme - Additional Commissioner has no power to reject the application under Amnesty Scheme - Power only could have been exercised by the Commissioner, VAT Delhi - HC

  8. When excise duty is exempted, there is no question of payment of additional duty - SC

  9. Refund of Additional Duty of Customs paid - to allow the limitation period to start from the date of payment of duty as prescribed under the amended notification, would...

  10. The appellant availed duty exemption under EPCG authorization for import of goods. Subsequently, the appellant remitted customs duty along with interest on 27.03.2024...

  11. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

  12. HC affirmed the validity of customs duty notifications, rejecting petitioner's challenge to additional duty levies. The court held that goods exempted from basic customs...

  13. Making E-payment of Customs duty mandatory where duty of customs is ten thousands or more and where importers registered under Authorised Economic Operator Programme w.e....

  14. Liability to pay customs duty when confiscated goods are redeemed after payment of fine u/s 125 of the Customs Act, 1962 includes liability to pay interest on delayed...

  15. CESTAT adjudicated customs duty exemption for digital still image video cameras, overturning the Commissioner (Appeals) order. The Tribunal held that the imported...

 

Quick Updates:Latest Updates