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Customs Confiscation Not Justified for Mere 7% Excess Quantity: CESTAT Delhi
Case Law Details
- Case Name
- Artex Textiles Pvt. Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
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Artex Textiles Pvt. Ltd. Vs Commissioner of Customs (Preventive) (CESTAT Delhi)
The Customs, Excise and Service Tax Appellate Tribunal Delhi partly allowed the appeal filed against an order upholding confiscation, redemption fine, penalty, and re-determination of customs duty relating to imported polyester knitted fabric. The appellant had imported goods described as “Polyester knitted fabric” weighing 16,178 kg under a Bill of Entry dated 17.12.2019. Upon examination by customs authorities acting on intelligence inputs, the goods were found to weigh 17,330 kg, approximate...
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