No Redemption Fine & Penalty if Customs Notification Compiled: CESTAT Kolkata

Commissioner of Customs (Port) Vs Patna Offset Press (CESTAT Kolkata) Introduction: Explore the recent CESTAT Kolkata order in the case of Commissioner of Customs (Port) vs. Patna Offset Press. The appeal revolves around the non-imposition of redemption fine and penalty despite the respondent’s failure to fulfill export obligations as per Customs Notification. Delve into the details of the case, the Handbook of Procedures, and the key arguments presented by both parties. Detailed Analysis: The Commissioner of Customs (Port) filed an appeal against the order where no redemption fine and p...