MEIS claimed on goods of foreign origin – CESTAT reduces Redemption fine & Penalty

Cipra Enterprises Vs Commissioner Of Customs- (Export) (CESTAT Delhi)

Learned Commissioner (Appeals) observed that it is not in dispute that the goods are not of Indian origin and hence, the appellant was not entitled to claim the benefit of MEIS. Thus, the goods were found to be mis-declared as the appellant had declared the goods to be of the Indian origin. Learned Commissioner also pleased to set aside the penalty under Section 114AA of the Act but confirmed the penalty under Section 114(iii) of the Act as well as the redemption fine of Rs. 4 lakhs.

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