Customs Redemption Fine & Penalty Set Aside as Goods Allowed for Re-Export

Durga Computers Vs Commissioner of Customs (Import) (CESTAT Mumbai) Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has set aside a redemption fine of Rs. 3,00,000/- and a penalty of Rs. 2,00,000/- imposed on Durga Computers. The tribunal’s decision, pronounced on May 14, 2025, affirmed that once goods are allowed to be re-exported, the imposition of a redemption fine is not justified, and in this specific case, the penalty was also unwarranted due to the supplier’s error. The case originated from a Bill of Entry filed by Durga Computers on May 4, 2019, declari...