2023 (2) TMI 216 - SCH - Customs

Redemption of goods - Whether the first respondent was justified in upholding the levy of redemption fine having concluded that the imported goods were indeed Heave Melting Scrap and therefore, not liable to confiscation? - it was held by the Madras High Court that The subject goods were, thus, as held re-rollable scrap. HELD THAT - There are no good ground and reason to interfere with the impugned judgment and hence, the special leave petitions are dismissed.

Summary

The Supreme Court of India in 2023 (2) TMI 216 - SC Order, with judges Sanjiv Khanna and J.K. Maheshwari, allowed an application for Substitution (I.A. No. 49867 of 2022) and dismissed special leave petitions without interference with the impugned judgment.