Freight Addition Based on Assumptions Unsustainable; Co-Noticee Penalties Set Aside: CESTAT Mumbai

Chem Trader Tankers Co. Ltd. Vs Commissioner of Customs (CESTAT Mumbai)

These appeals were filed against Order-in-Original dated 11 March 2022 by which the Commissioner of Customs confirmed recovery of differential freight under section 28(8) of the Customs Act, 1962 with interest from the importers, ordered confiscation of the imported goods with redemption fine, and imposed penalties on the importers under sections 114A and 114AA and on the co-noticees under sections 112(a) and 114AA.

During hearing, it was brought on record that the same Order-in-Original had already been

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