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Customs - Highlights / Catch Notes

Home Highlights January 2023 Year 2023 This

Levy of penalty and redemption fine - export of prohibited goods ...

Case Laws     Customs

January 12, 2023

Levy of penalty and redemption fine - export of prohibited goods - The appellant made a wrong claim of export benefit under MEIS, being mis-advised by the CHA. However, it was the responsibility of the appellant to understand the eligibility and the conditions before making a claim for the export benefits. However, in the facts and circumstances, that the goods were not prohibited goods, it is found that the fine and penalty are on the higher side. - - AT

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