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Customs - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Refund of the redemption fine and penalty remitted - Department ...


Customs Department's Revision Application Pending; No Interim Protection Sought, Assessee Can Request Return of Seized Assets.

May 8, 2021

Case Laws     Customs     HC

Refund of the redemption fine and penalty remitted - Department application for revision is pending but no stay / interim protection sought against the order of Commissioner (appeals) - the Customs Department takes re-course to revision before the Government, it is incumbent upon them to also seek interim protection for retention of the assets seized by them at the original instance, if they so desire. Failure to do so would entitle the assessee in the respective cases to seek return/refund of the assets seized. - HC

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