2014 (7) TMI 1147 - AT - Customs

Confiscation of goods - classification issue of the coal imported - Held that - There is no difference in facts and the issue between the Coastal Energy Pvt. Ltd. 2014 (8) TMI 246 - CESTAT BANGALORE and these cases. Accordingly in these cases also, the demands for customs duty for the normal period in accordance with law is upheld and if amount is not paid or partially paid, balance would be payable with interest as per law for the normal period of limitation - As decided in the case of Coastal Energy Pvt. Ltd., penalties imposed on the appellant are set aside. Confiscation of the goods is also set aside and there shall be no redemption fine also - Decided partly in favour of assessee.

Summary

The judgment by Appellate Tribunal CESTAT BANGALORE involved the classification of imported coal. The issue was common in multiple cases, and a previous decision was referenced. The demands for customs duty were upheld for the normal period, with penalties and confiscation of goods set aside.