Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
The appellant availed duty exemption under EPCG authorization for import of goods. Subsequently, the appellant remitted customs duty along with interest on 27.03.2024 under the Amnesty Scheme. The CESTAT held that since the appellant had remitted the duty and interest as per the Amnesty Scheme, there was no scope to confirm the penalty imposed for the alleged violation. Although the appellant disputed the leviability of penalty u/s 112(a), the CESTAT found that the Amnesty Scheme did not specify anything about the penalty. Consequently, the CESTAT set aside the impugned order and allowed the appeal.
The appellant availed duty exemption under EPCG authorization for import of goods. Subsequently, the appellant remitted customs duty along with interest on 27.03.2024 under the Amnesty Scheme. The CESTAT held that since the appellant had remitted the duty and interest as per the Amnesty Scheme, there was no scope to confirm the penalty imposed for the alleged violation. Although the appellant disputed the leviability of penalty u/s 112(a), the CESTAT found that the Amnesty Scheme did not specify anything about the penalty. Consequently, the CESTAT set aside the impugned order and allowed the appeal.
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