Imposition of redemption fine and penalties unwarranted when goods are exported after re-processing

Futan Leathers Vs Commissioner of Customs (CESTAT Chennai)

CESTAT Chennai held that imposition of redemption fine and penalties when goods were provisionally released, reprocessed and exported after re-processing is unjustified and hence liable to be set aside.

Facts- The appellants filed shipping bills for the export of an item declared as “Goat shoe suede pure finished leather” through Customs House Agent (CHA) M/s. Kalki Shipping Associates. On examination it was se

Please become a Premium member. If you are already a Premium member, login here to access the full content.