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Case Name : Shri Amman Dhall Mill Vs Commissioner of Customs (Kerala High Court)
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Shri Amman Dhall Mill Vs Commissioner of Customs (Kerala High Court) Conclusion: Appellate Tribunal committed serious error in law by ordering release of Canadian Green Peas under Section 125 on payment of redemption fine as by holding that release of goods was the only option to Customs Commissioner in the case on hand the language of Section 125 of Customs Act was fully liberalised which was against the relevant notifications, the mandate of FTDR Act and Customs Act 1962. Held: Assessee-importer applied for issue of license for import of 200 metric tonnes of green peas through Cochin Port. T...
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