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Imposition of redemption fine and penalties unwarranted when goods are exported after re-processing
Case Law Details
- Case Name
- Futan Leathers Vs Commissioner of Customs (CESTAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Chennai
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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 seen that the consignments in respect of Shri ALM Leather Exports and M/s. Futan Leathers did not conform to...
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