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 2024 Year 2024 This

The CESTAT held that it had jurisdiction to hear the appeal ...


Customs appeal: Gold jewelry confiscation set aside, redemption allowed on fine payment.

December 23, 2024

Case Laws     Customs     AT

The CESTAT held that it had jurisdiction to hear the appeal concerning confiscation of gold jewelry, despite arguments of maintainability. While confiscation u/ss 77, 111(l) and 111(m) of the Customs Act for non-declaration was valid, absolute confiscation was set aside. The appellant was allowed to redeem the gold jewelry on payment of Rs. 50,000 as fine, and the penalty was reduced to Rs. 50,000. The CESTAT found no justification for absolute confiscation, as the government does not survive on confiscatory proceeds, and wrongful import could be addressed by monetary measures. The appeal was disposed of accordingly.

View Source

 


 

You may also like:

  1. Confiscation - Redemption fine - Since in the instant case, the appellant/ revenue has accepted the setting aside order of confiscation of goods, question of applying...

  2. Confiscation of imported liquor cases, imposition of penalties, and demand of duty. The Tribunal held that there was no intentional misdeclaration or fraudulent intent...

  3. Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of...

  4. CESTAT Chandigarh addressed the import of 'Prime Pre-painted Steel Coils (Non Alloy)' and whether they were restricted goods violating DGFT policy conditions. The...

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

  6. Liability of redemption fine when goods are confiscated - redemption fine, is an option in lieu of confiscation and hence, both cannot run simultaneously, which means...

  7. Appellants challenged confiscation of containers, imposition of redemption fine, and penalty due to inordinate delay in adjudication. Tribunal found procedural lapse by...

  8. Claim of interest on the refund amount of redemption fine - section 11B of Central Excise Act - It is clear that since the order of confiscation of goods has already...

  9. Mere payment of redemption fine in no way dwarfs the right of the appellant to challenge not only confiscation but also imposition of redemption fine and final penalty - HC

  10. Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can...

  11. Absolute Confiscation of the seized gold and foreign currency - Prohibited item or not - Baggage Rules - The appellant claimed that he was misdirected at the airport and...

  12. Confiscation - redemption fine - penalty - finished leather or not - The CLRI report is a very crucial document in deciding the issue as to whether the impugned goods...

  13. Confiscation - redemption fine - penalty - illegal export by resorting to gross mis-declaration about the ‘Fe’ content - It is seen that the Test Report itself was...

  14. In a case involving the imposition of a redemption fine and penalty, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that when goods are allowed...

  15. The CESTAT allowed the appeal against the imposition of redemption fine u/s 125 of the Customs Act, 1962. The Tribunal held that when the exported goods are unavailable,...

 

Quick Updates:Latest Updates