Denial of refund claim of redemption fine and penalty - ...

Refund Denial Overturned: Section 27 of Customs Act Not Applicable in Redemption Fine and Penalty Case.

June 17, 2014

Case Laws Customs AT

Denial of refund claim of redemption fine and penalty - provisions of Section 27 of the Customs Act are not applicable to the facts of the case - orders of the lower authorities holding that the refund claim is time barred, is not sustainable - AT

View Source

← Previous Next →

Denial of refund claim of redemption fine and penalty - ...

Refund Denial Overturned: Section 27 of Customs Act Not Applicable in Redemption Fine and Penalty Case.

June 17, 2014

Case Laws Customs AT

You may also like:

Legal issues regarding the recovery of IGST/customs duty, interest, redemption fine, and penalty in connection with imports made under the Advance Authorization scheme....

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - refusal to issue the Discharge Certificate - The Scheme being a piece of reformative legislation,...

Adjustment of Penalties from Refund amount - After an appellate order allowed redemption of the seized currency upon payment of fines and penalties, the appellant filed...

Quantum of redemption fine and penalty - Adjudicating Authority has imposed redemption fine and penalty at the rate of 19.5% & 7.8% of the assessed value respectively -...

In a case involving the imposition of a redemption fine and penalty, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that when goods are allowed...

Claim of interest on the refund amount of redemption fine - section 11B of Central Excise Act - It is clear that since the order of confiscation of goods has already...

The impact of imposing penalty and purpose of reduced penalty not fulfilled - deterring the appellant from repeating the offence - Continued violation of policy...

Refund claim of the amount of pre- deposit - As per the cenvat credit rules, an assessee can take the cenvat credit of any duty paid on the inputs used in the...

Levy of redemption fine and penalty - valuation of imported goods - brass scrap - The appellate tribunal noted the absence of a market survey conducted by the...

Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

Refund – doctrine of unjust enrichment would not apply to fine and penalty - AT

Seeking permission to re-export of mobile phones - case of petitioner is that despite the payment of the redemption fine and the penalty amount, the goods have not been...

Applicability of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) to the cases involving confiscation and redemption fine - when the CBIC has issued FAQs,...

Rejection of declaration under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) - It is not the case of the Board that declarations involving redemption...

Imposition of redemption fine - goods were received in excess of the quantity specified in the documents, without the knowledge of the appellant - redemption fine and...

Quick Updates: