Confiscation of goods and redemption fine - Exemption under...

Confiscation of goods and redemption fine - Exemption under Advance Authorization Scheme - Demand of IGST with interest paid on import of copper concentrate before the finalization of the provisional assessment of the bill of entry - The Tribunal found that there was no mala fide intention on the part of the appellant, and the entire process occurred under the supervision of Customs Authorities. The Tribunal also held that confiscation of goods and imposition of redemption fine were not sustainable as there was no seizure or provisional release of goods.