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CESTAT Chennai Reduces Redemption Fine & Quashes Penalty in Used Machinery Import Case
Case Law Details
- Case Name
- Angel Starch & Foods Pvt Ltd Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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Angel Starch & Foods Pvt Ltd Vs Commissioner of Customs (CESTAT Chennai)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, in the case of Angel Starch & Foods Pvt Ltd v. Commissioner of Customs, partially allowed an appeal against an adjudication order that had denied the benefit of the Export Promotion Capital Goods (EPCG) Scheme for imported machinery, re-determined its value, ordered confiscation, and imposed a redemption fine and a penalty.
Factual Background
Angel Starch & Foods Pvt Ltd, a starch manufacturer, imported machinery decla...






