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Penal Provisions/Confiscation cannot be invoked for Enhancement of Value on Voluntary Statement
Case Law Details
- Case Name
- Neno Crystal Vs Commissioner of Customs (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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Neno Crystal Vs Commissioner of Customs (Import) (CESTAT Mumbai)
It would not be inappropriate to mention here that the Appellant’s case is squarely covered by the judgment of Hon’ble Madras High Court in Commissioner of Customs (Sea), Chennai-I Vs. M.R. Associates cited supra wherein it was clearly held that enhancement of value based on voluntary statement concerning acceptance of value, may be for early clearance of goods, would not invoke penal provisions nor confiscation of goods can be made in lieu of redemption fine, and learned Commissioner (Appeals) has pla...
