100% EOU - served from India scheme (SFIS) - Recovery of duties ...

Penalties Unjustified: No Confiscation Findings in EOU Case u/s 112 of Customs Act & Rule 25 of Excise Act.

February 12, 2022

Case Laws Customs AT

100% EOU - served from India scheme (SFIS) - Recovery of duties of customs foregone - There is no finding in the order of the original authority holding the goods liable to confiscation; the imposition of penalty under section 112 of Customs Act, 1962 is without authority of law. Neither is there any finding on the confiscability of goods under rule 25 of Central Excise Act, 1944 and the imposition of penalty thereunder is, therefore, without authority of law. - AT

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100% EOU - served from India scheme (SFIS) - Recovery of duties ...

Penalties Unjustified: No Confiscation Findings in EOU Case u/s 112 of Customs Act & Rule 25 of Excise Act.

February 12, 2022

Case Laws Customs AT

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