Customs Penalty Reduced as Restricted Imports Treated as Prohibited Without Licence

Jennex Granite Industries Vs Commissioner of Customs (CESTAT Chennai)

The appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, concerned the imposition of a penalty of ₹4,00,000 under Section 112(a) of the Customs Act, 1962, which had been affirmed by the Commissioner (Appeals-II), Chennai. The appellant, a 100% Export Oriented Unit (EOU), challenged the penalty arising from the import of rough granite blocks.

The factual background shows that the appellant had imported rough granite blocks but failed to file the required Bills of Entry u

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