TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Tribunal overturns $30k penalty for weight misdeclaration, cites prompt payment and urgent need</h1> <h3>M/s Essar Oil Limited Versus Commissioner of Customs-Mundra</h3> M/s Essar Oil Limited Versus Commissioner of Customs-Mundra - TMI Issues: Misdeclaration of weight leading to confiscation of imported goods, imposition of redemption fine, and penalty.In this case, the appellant filed an appeal against an order-in-appeal that upheld the confiscation of imported goods due to misdeclaration of weight. The Adjudicating Authority had confiscated the goods and allowed redemption on payment of a fine of Rs. 50,000, while also imposing a penalty of Rs. 30,000 on the appellants. The appellant argued that there was no misdeclaration on their part, attributing the excess weight to packing material. Although they paid the differential duty without objection and cleared the goods urgently, they contested the confiscation and penalties as unwarranted. The Revenue, represented by the Authorized Representative, supported the imposition of redemption fine and penalty.Upon review, the Tribunal observed that the appellants had submitted the Bill of Entry based on the documents received, paid duty on the assessed value, and promptly paid the differential duty upon discovering the excess weight. They also waived a show cause notice and personal hearing due to the urgent need for the goods. Considering these circumstances, the Tribunal found the penalty imposed on the appellants unjustified. Consequently, the penalty of Rs. 30,000 was set aside, while upholding the impugned orders with this modification. The appeal was disposed of accordingly.
TaxTMI 
TaxTMI 
