Delayed Show Cause notice by Customs — Is the Owner of goods still liable for redemption fine, penalty or interest? Delhi HC answers
The Court considered how the timing of a Show Cause Notice by Customs Department impacts the owner’s liability.
redemption fine
‘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.
CESTAT | Redemption fine imposed on appellant for violating FSSAI regulations not maintainable; order to re-export goods sustained
Custom, Excise and Service Tax Appellant Tribunal (CESTAT), Chennai: Sulekha Beevi C.S. (Judicial Member) modified the order of the Commissioner (Appeals) in