Customs Acts Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Releasing prohibited goods without fine is not a valid option’; CESTAT upholds order directing to pay redemption fine and penalty on re-export of prohibited goods

The Tribunal stated that no court has held that prohibited goods were to be released for re-export without payment of redemption fine. Such a stance would encourage importers smuggling/making improper import of goods, to take a chance with the law and if caught, request for re-export without a fine.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Difference between amount payable as condition of import and sale of goods’; CESTAT quashes order including royalty in transactional value of imported raw materials

The Tribunal stated that there is no such condition in the Technology License Agreement which provides that royalty payment is a pre-condition for sale/import of raw materials and there is no evidence to establish how the royalty payment is linked to the import of raw materials.