Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
The CESTAT upheld the duty demand, confiscation of imported goods for non-fulfilment of export obligation u/s 111(o), imposition of redemption fine u/s 125, and penalties of Rs.5,00,000/- on Appellant 1 and Rs.2,00,000/- each on Appellants 2 and 3 of the Customs Act, 1962. The duty quantified, redemption fine and penalties imposed in the impugned order were found correct and sustainable. The appeal was dismissed.
The CESTAT upheld the duty demand, confiscation of imported goods for non-fulfilment of export obligation u/s 111(o), imposition of redemption fine u/s 125, and penalties of Rs.5,00,000/- on Appellant 1 and Rs.2,00,000/- each on Appellants 2 and 3 of the Customs Act, 1962. The duty quantified, redemption fine and penalties imposed in the impugned order were found correct and sustainable. The appeal was dismissed.
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