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Customs Redemption Fine & Penalty Set Aside as Goods Allowed for Re-Export
Case Law Details
- Case Name
- Durga Computers Vs Commissioner of Customs (Import) (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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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...
