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Customs - Highlights / Catch Notes

Home Highlights August 2019 Year 2019 This

Liability of redemption fine when goods are confiscated - ...


Redemption Fine Cannot Be Upheld if Confiscation Is Unchallenged; Only Applicable as Alternative to Confiscation.

August 26, 2019

Case Laws     Customs     AT

Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means redemption fine is leviable only as an alternative to confiscation - the confiscation remains unchallenged, the importer accepts the order of confiscation then the redemption fine imposed and upheld by the FAA cannot sustain

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