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

TMI Blog

Home

Appellant Not Liable for Customs Duty; Motorbike Confiscation Overturned; Entitled to Refund with Interest; CESTAT Allows Appeal.

Appellant not the importer of motorbike, hence not liable to pay Customs Duty u/s 28 of Customs Act, 1962. Confiscation of motorbike set aside due to lack of finding on grounds for confiscation. Redemption fine u/s 125 not payable as confiscation unsustainable. Title of goods reverts to appellant without payment of duty or charges. Penalty u/ss 112(a) and 112(b) set aside as consequential to confiscation being set aside. Appellant entitled to refund of deposited amount with interest. Appeal before CESTAT allowed. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates