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Provisions expressly mentioned in the judgment/order text.
The appellants, having discharged the entire customs duty with applicable interest under DGFT's Amnesty Scheme after failing to fulfill export obligations, successfully challenged the imposition of redemption fine and penalty. CESTAT set aside the penalties imposed in Order-in-Original No. 58645/2017 and Order-in-Original No. 62978/2018, holding that once appropriate customs duty and interest are paid under the amnesty scheme, no additional penalties would be payable by importers. The Tribunal made no interference regarding the payment and appropriation of the customs duties and interest already remitted, confirming these amounts remained properly collected.
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