CESTAT Chandigarh addressed the import of 'Prime Pre-painted ...

Imports of 'Prime Pre-painted Steel Coils - MIP violation - Confiscation u/s 111(d) - Redemption fine & penalty set aside - No malafide intent.

June 3, 2024

Case Laws     Customs     AT

CESTAT Chandigarh addressed the import of 'Prime Pre-painted Steel Coils (Non Alloy)' and whether they were restricted goods violating DGFT policy conditions. The tribunal noted lack of sufficient reasons for imposing redemption fine and penalty in the Commissioner's order. Previous order found no mis-declaration by the appellant, setting aside confiscation u/s 111(d) and redemption fine but retaining penalty u/s 112(a). Confiscation being set aside negates penalty imposition. No malafide intent to evade duty was found, citing precedents like John Deere India Pvt Ltd. Decision allowed the appeals, setting aside both orders with appropriate relief.

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