No Penalty/Fine under Custom Act If Confiscation Set Aside: CESTAT Chennai

SAFT India Pvt. Ltd Vs Commissioner of Customs (CESTAT Chennai)

Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has ruled that no redemption fine or penalty can be imposed once the confiscability of goods and original penalty imposition have been set aside by the Tribunal. This decision came as CESTAT dismissed Revenue’s Appeal No. C/40353/2022 in the case of SAFT India Pvt. Ltd. vs. Commissioner of Customs.

The Tribunal noted its prior Final Order No. 40283/2024, dated March 13, 2024, which had partly allowed SAFT India’s earlier ap

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