This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
MEIS claimed on goods of foreign origin – CESTAT reduces Redemption fine & Penalty
Case Law Details
- Case Name
- Cipra Enterprises Vs Commissioner Of Customs- (Export) (CESTAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Delhi
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Cipra Enterprises Vs Commissioner Of Customs- (Export) (CESTAT Delhi)
Learned Commissioner (Appeals) observed that it is not in dispute that the goods are not of Indian origin and hence, the appellant was not entitled to claim the benefit of MEIS. Thus, the goods were found to be mis-declared as the appellant had declared the goods to be of the Indian origin. Learned Commissioner also pleased to set aside the penalty under Section 114AA of the Act but confirmed the penalty under Section 114(iii) of the Act as well as the redemption fine of Rs. 4 lakhs. Being aggrieved, the appellant is before ...
