CESTAT Chennai Reduces Fine in Kiwi Fruit Re-export Delay Case

Ram Prasath Vs Commissioner of Customs (CESTAT Chennai) Introduction: In a recent case, Ram Prasath vs Commissioner of Customs, CESTAT Chennai made a pivotal decision to reduce the redemption fine related to the delayed re-export order of Kiwi Fruits. The appellant faced penalties under Sections 112(a) and 114AA of the Customs Act, 1962. We delve into the details of the case and the implications of the CESTAT order. Detailed Analysis: The appellant filed four Bills of Entry for the import of Kiwi Fruits, believed to be of Chilean origin, at M/s.Kern ICD, Madurai. An alert from NCTC, Mumbai, su...