Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights December 2023 Year 2023 This

Enhancement of redemption fine and penalty - Import of old and ...


Import of Fumigated Used Clothing: Fine and Penalty Upheld, Revenue's Appeal for Enhancement Dismissed.

December 14, 2023

Case Laws     Customs     AT

Enhancement of redemption fine and penalty - Import of old and used worn clothing, completely fumigated - restricted item or not - the redemption fine and penalty imposed on the respondents by the adjudicating authority is sufficient to meet the end of justice - Appeal of the revenue dismissed - AT

View Source

 


 

You may also like:

  1. Imported old and used worn clothing, though completely fumigated, was considered a restricted item. The Tribunal upheld the confiscation of goods u/s 111(d) of the...

  2. Enhancement of value - old and used worn clothing, completely fumigated - Confiscation - The Tribunal referred to a previous case where it was observed that Section...

  3. Customs authority confiscated imported old and used worn clothing for failure to comply with licensing requirements. The Tribunal upheld confiscation u/s 111(d) of...

  4. The Tribunal reduced the redemption fine and penalty for importing old clothing. Referring to a previous case, it upheld confiscation due to non-compliance but decreased...

  5. Quantum of redemption fine and penalty - Adjudicating Authority has imposed redemption fine and penalty at the rate of 19.5% & 7.8% of the assessed value respectively -...

  6. Confiscation - quantum of redemption fine and penalty - import of old and used worn clothing, completely fumigated - - the redemption fine and penalty imposed on the...

  7. Confiscation of goods - Import of old and used worn clothing, completely fumigated / old and serviceable garments - Valuation - The Tribunal upheld the confiscation of...

  8. CESTAT dismissed Revenue's appeals concerning valuation of imported used clothing under Tariff Item 63090000. Following precedent cases including Venus Traders and...

  9. Customs broker licence revocation - importer engaged appellant to file import bill of entry but appellant used another broker's credentials instead of its own - imported...

  10. Confiscation - fine - penalty - Mis-declaring the quantity of cigarettes imported under warehouse bill of entry for re-export purpose - The customs authorities...

  11. Absolute Confiscation - penalty - import of old and used Digital Multifunctional Devices (MFDs) with standard accessories from Singapore - the goods (MFDs) are not...

  12. Penalty imposed for import of chemicals using fake duty exemption licenses. Appellant claimed exemption under DEPB but used fake licenses and TRAs. Statement of witness...

  13. Imported material diverted to unit other than permitted unit, resulting in contravention of import-export policy provisions. Goods held liable for confiscation u/s 111...

  14. Project import - Since the goods were never used for the purpose for which it was imported, the actual user condition has been violated - Redemption fine and penalty imposed.

  15. The CESTAT upheld the duty demand, confiscation of imported goods for non-fulfilment of export obligation u/s 111(o), imposition of redemption fine u/s 125, and...

 

Quick Updates:Latest Updates