Quantum of redemption fine and penalty - misdeclaration of ...

Redemption fine upheld for customs misdeclaration; Section 117 penalty dropped due to lack of justification by authority.

February 11, 2022

Case Laws Customs AT

Quantum of redemption fine and penalty - misdeclaration of description and value - The redemption fine imposed by the Ld. Commissioner (Appeal) is sufficient in the interest of justice. Further, in the impugned order, the Ld. Commissioner (Appeal) recorded the finding that there is no finding given by the adjudicating authority for imposing the penalty under Section 117 of the Act. In that circumstances, the Ld. Commissioner(Appeal) has rightly dropped the penalty against the respondent. - AT

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Quantum of redemption fine and penalty - misdeclaration of ...

Redemption fine upheld for customs misdeclaration; Section 117 penalty dropped due to lack of justification by authority.

February 11, 2022

Case Laws Customs AT

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