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Customs Cannot Confiscate Goods Re-Exported Before Revenue’s Appeal: CESTAT Mumbai
Case Law Details
- Case Name
- Chemspark India Pvt 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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Chemspark India Pvt Ltd. Vs Commissioner of Customs (CESTAT Mumbai)
The appeal challenged an Order-in-Appeal dated 22 July 2021, by which the Commissioner modified the Order-in-Original dated 16 September 2019 and held that the imported goods were prohibited and liable for absolute confiscation under Section 111(d) of the Customs Act, 1962, without allowing redemption.
The appellant had imported 1,600 kg of TC-2PT48 (Zinc Pyrithione) and 5,000 kg of TC-MAB40CD (Sodium Coco Ampho Diacetate) from China through a Bill of Entry dated 20 June 2018, declaring an assessable value of ...
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