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No Redemption Fine when Goods allowed to be Re-Exported
Case Law Details
- Case Name
- Perfect Trading Company Vs Commissioner of Customs (AIR) (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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Perfect Trading Company Vs Commissioner of Customs (AIR) (CESTAT Chennai)
In the present case, the adjudicating authority has also imposed penalty of Rs.2 lakhs. The adjudicating authority after considering the submissions made by the appellant that the goods were intended to be supplied to another customer of another country has allowed the request for re-export. On such score, when the goods have not been intended to be imported by the appellant, no penalty can be imposed.
FULL TEXT OF THE CESTAT CHENNAI ORDER
Based on specific intelligence by SIIB, Chennai, the goods imported by the appell...
