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Redemption fine reduced as exporter not contravened any provisions of Customs Act: CESTAT Mumbai
Case Law Details
- Case Name
- V3 Agencies P. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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V3 Agencies P. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
CESTAT Mumbai held that section 125 of the Customs Act, 1962 enables adjudicating authority to levy a redemption fine keeping the facts of each case in mind. Accordingly, redemption fine reduced since the exporter being the unpaid seller has not contravened any provisions of the Customs Act, 1962.
Facts- The present appeal has been filed by the appellants M/s V3 agencies Pvt. Ltd., who are the agents of M/s. Arvee International Pte. Ltd. (unpaid seller). In the present case, the unpaid seller had entered into the Sales Contract wit...
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