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Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Imposition of redemption fine and penalty - import of Kiwi ...

Case Laws     Customs

December 8, 2023

Imposition of redemption fine and penalty - import of Kiwi Fruits - undervaluation - the appellant has incurred huge loss due to demurrage charges etc. as the goods have been ordered to be re-exported. The goods are of perishable nature. Since they are ordered to be re-exported, the redemption fine imposed is without any basis and requires to be set aside - AT

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