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        2000 (10) TMI 338 - AT - Customs

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        Penalties Waived for Toothpaste Export - Unjustified Charges The Appellate Tribunal waived penalties imposed on Indo Burma Trading Company and Omprakash Khemka as the exported toothpaste was not dutiable or ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Penalties Waived for Toothpaste Export - Unjustified Charges

                            The Appellate Tribunal waived penalties imposed on Indo Burma Trading Company and Omprakash Khemka as the exported toothpaste was not dutiable or prohibited. The penalties of Rs. 3.50 lacs and Rs. 35,000/- were found unjustified, with no wrongful gain or benefit obtained, leading to their waiver and recovery stay.


                            The Appellate Tribunal CEGAT, Mumbai waived deposit of penalties imposed on Indo Burma Trading Company and Omprakash Khemka as toothpaste exported was not dutiable or prohibited. The penalties were found unjustified as there was no wrongful gain or benefit obtained. The penalties of Rs. 3.50 lacs and Rs. 35,000/- were waived and their recovery stayed.
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