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Customs - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

Denial of redemption fine in lieu of confiscation of goods - ...

Case Laws     Customs

December 8, 2022

Denial of redemption fine in lieu of confiscation of goods - Since import of the disputed good was prohibited, the Adjudicating Authority had the discretion to either allow redemption or not. In our considered view, the Adjudicating Authority has correctly exercised its discretion not to allow redemption of hazardous waste to the appellant and the Commissioner (Appeals) has, in the impugned order, correctly upheld it. - AT

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